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Fake Invoices are ‘Economic Offences’: Delhi High Court Denies Bail
Introduction In a recent judgment[1], a Single Judge Bench of the Delhi High Court denied bail to the Chartered Accountant (‘CA’) of the complainant. The latter had filed FIR and alleged that he had appointed… Read More »Fake Invoices are ‘Economic Offences’: Delhi High Court Denies Bail
Patna High Court Castigates Tax Officer for Recovering Tax Illegally
In a recent judgment[1], the Patna High Court has castigated a tax officer for effecting a tax recovery and ignoring the legislative mandate. Section 78, CGST Act, 2017 allows for recovery of tax from taxpayers… Read More »Patna High Court Castigates Tax Officer for Recovering Tax Illegally
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… Read More »Madras High Court Holds that Credit Note Not Required When No Delivery of Goods
Tax Residency Certificates Cannot be Questioned: ITAT Delhi Pronounces Two Similar Decisions
The Income Tax Appellate Tribunal (‘ITAT’), New Delhi pronounced two decisions on 10 and 11 August 2023 and in both of them it reiterated one of the core observations of Supreme Court in the Azadi Bachao… Read More »Tax Residency Certificates Cannot be Questioned: ITAT Delhi Pronounces Two Similar Decisions
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
Supreme Court Reiterates Non-Obstante Clause of Section 529A, Companies Act, 1956
In a recent judgment[1], the Supreme Court opined on the priority to be accorded to custom authorities vis-à-vis secured creditors under the Companies Act, 1956. It accorded due deference to the overriding nature of Section… Read More »Supreme Court Reiterates Non-Obstante Clause of Section 529A, Companies Act, 1956
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