GST
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Madras High Court Holds that Credit Note Not Required When No Delivery of Goods
In a recent judgment[1], the Madras High Court held that there is no requirement to issue a credit note when the goods were returned to the seller without delivery to the buyer. The High Court held…
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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 the…
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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, but…
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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 the…
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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 were…
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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 e-way…
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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 Court…
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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 superficial…
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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…
