RavPratapSingh

Supreme Court Opines on Residence Rule under IT Act, 1961: Traverses Familiar Path

May 14, 2023August 1, 2023

In a judgment[1] delivered on 10 April 2023, a Division Bench of the Supreme Court opined on the residency principle of companies under Section 6(3)(ii) of IT Act, 1961. While there were a few other issues… Read More »

Onerous Burden: Supreme Court Restricts ITC Claims under KVAT Act, 2003

May 10, 2023August 1, 2023

A Division Bench of the Supreme Court on 13 March 2023, decided a group of appeals under the Karnataka Value Added Tax Act, 2003 (‘KVAT Act, 2003’) and denied Input Tax Credit (‘ITC’) to purchasers.[1] While… Read More »

e-Commerce Operators Constitute a Distinct Category Under GST

May 1, 2023August 1, 2023

In a notable judgment[1] delivered on 12 April 2023, a Division Bench of the Delhi High Court opined that e-commerce operators (‘ECOs’) are a distinct category under CGST Act, 2017, opening interesting possibilities for future… Read More »

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