Delhi High Court Delineates the Scope of Section 67, CGST Act, 2017
In a recent judgment[1], the Delhi High Court clarified scope and power of the Revenue officials under Section 67, CGST Act, 2017. The High Court adopted a purposive interpretation of the provision to state that… Read More »Delhi High Court Delineates the Scope of Section 67, CGST Act, 2017
Patna High Court Opines on ITC Claims: Interprets Section 16 of CGST Act, 2017 Strictly
In a recent judgment[1], the Patna High Court engaged with the issue of whether a claim for Input Tax Credit (‘ITC’) is sustainable when the purchasing dealer has made the tax payment to the seller,… Read More »Patna High Court Opines on ITC Claims: Interprets Section 16 of CGST Act, 2017 Strictly
Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns
In a recent judgment[1], the Calcutta High Court gave a detailed opinion on the nature and role of some of the tax returns, specifically, GSTR-2A, that taxpayers are required to file under GST. And in… Read More »Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns
Calcutta High Court Decides a Case ‘Not of the Ordinary Kind’
In a recent case[1], the Calcutta High Court pronounced a decision which it described as ‘not of the ordinary kind’. The High Court declared, in the opening sentence of the judgment, that most interesting points… Read More »Calcutta High Court Decides a Case ‘Not of the Ordinary Kind’
Patna High Court Directs Substantive Compliance with Section 129, CGST Act, 2017
Short Note In a concise judgment[1], a Division Bench of the Patna High Court provided relief to a taxpayer who was made liable under Section 129, CGST Act, 2017 for transporting goods on an expired… Read More »Patna High Court Directs Substantive Compliance with Section 129, CGST Act, 2017
Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83
Introduction In a judgment[1] pronounced on 30.06.2023, a Division Bench of the Bombay High Court interpreted the law on provisional attachment under GST. While the law on provisional attachment has been sufficiently elaborated by the Supreme… Read More »Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83
Limits of Deeming Fiction: Intermediaries under GST – II
Constitutionality of Section 13(8)(b) and Section 8(2), IGST Act, 2017 Introduction As elaborated in the first of this two-part post, the constitutionality of Section 13(8)(b), IGST Act, 2017 has attracted varied judicial opinions that deploy… Read More »Limits of Deeming Fiction: Intermediaries under GST – II
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… Read More »Time Period for Filing Appeals under GST: Kerala HC Adopts Strict Interpretation