RavPratapSingh
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Revenue Mistakes Buying for Selling: Bombay High Court Quashes Order
Short Note In a recent judgment[1], the Delhi High Court provided a remedy to the assessee that should have ordinarily not required judicial intervention. The High Court reminded the Revenue that the assessee had purchased and…
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Revenue Cannot Dispute Singapore Tax Certificate: Bombay High Court Interprets India-Singapore DTAA Correctly
Short Note In a recent judgment[1], the Bombay High Court interpreted the exemption condition under the India-Singapore DTAA and held that the limitation of benefit provision would not apply to the assessee. The Assessing Officer (‘AO’)…
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No Whisper in Reasons to Believe: Bombay High Court Quashes Reassessment Notice
The Bombay High Court in a judgment[1] delivered on 09.06.2023, quashed a reassessment notice issued to the assessee. The High Court inter alia observed that the notice had been issued without any justification and the assessing officer…
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Time Period for Filing Appeals under GST: Kerala HC Adopts Strict Interpretation
Short Note In a concise judgment[1], the Kerala High Court dismissed writ petition of a taxable person and held that an appeal under CGST Act, 2017 must be filed before the appellate authority in a time…
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Uncertain Purchaser Obligations under GST: ITC Claims Hit a Roadblock
On 12.06.2023, the Calcutta High Court pronounced a judgment[1] urging the Revenue to thoroughly review the petitioner’s supporting documents before rejecting its ITC claim. In the impugned case, the Revenue disallowed the petitioner’s ITC claim because the…
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Limits of Deeming Fiction: Intermediaries under GST-I
Constitutionality of Section 13(8)(b), IGST Act, 2017 Introduction Constitutionality of Section 13 (8)(b), IGST Act has attracted the attention of different Courts. The reason for suspect constitutionality of Section 13 (8)(b), IGST Act is that incorporates…
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Budgetary Support Scheme: High Court Interprets Eligibility Criteria Strictly
Budgetary Support Scheme (‘BSS’) was introduced by the Union of India (‘Union’) for taxpayers to smoothen their transition to GST. Taxpayers who received concessions or exemptions under the pre-GST indirect tax regime would cease to receive…
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Possession, Ownership and Valuable Articles: Supreme Court Opines on Section 69A, IT Act, 1961
On 16 May 2023, a Division Bench of the Supreme Court in M/s DN Singh case[1] delivered a well-reasoned judgment clarifying the scope of Section 69A, IT Act, 1961. The case required the Supreme Court to determine if a…
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Patna High Court Prevents Levy of Entertainment Tax Citing 101st Constitutional Amendment
A Division Bench of the Patna High Court on 18 May 2023 pronounced a judgment that inter alia required it to examine the interaction of Bihar Entertainment Tax Act, 1948 (Act of 1948) with the 101st Constitutional Amendment Act,…
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Winnings from Online Games: CBDT Clarifies Contours of Section 194BA, IT Act, 1961
Finance Act, 2023 inter alia introduced changes to withholding tax obligations for winnings from lottery, crossword puzzles and horse races under Sections 194B and 194BB, IT Act, 1961. Finance Act, 2023 also introduced a new provision,…
