Revenue Misinterprets Jurisprudence on Game of Skill: Kar HC Introduces Sanity Through Gameskraft Judgment
On 11 May 2023, a Single Judge Bench of the Karnataka High Court delivered a judgment in the Gameskraftcase[1] deciding that the actions of the Revenue Department against online intermediary company, M/s Gameskraft Technologies Pvt Ltd (‘GTPL’)… Read More »Revenue Misinterprets Jurisprudence on Game of Skill: Kar HC Introduces Sanity Through Gameskraft Judgment
Refunds for Zero-Rated Exports Viewed as Fundamental to GST Regime
In a judgment pronounced on 16 February 2023, a Single Judge Bench of the Karnataka High Court in Tonbo Imaging India case[1] held that Rule 89(4)(C), CGST Rules, 2017 ‘is illegal, arbitrary, unreasonable, irrational, unfair, unjust and ultra vires Section… Read More »Refunds for Zero-Rated Exports Viewed as Fundamental to GST Regime
Onerous Burden: Supreme Court Restricts ITC Claims under KVAT Act, 2003
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 »Onerous Burden: Supreme Court Restricts ITC Claims under KVAT Act, 2003
e-Commerce Operators Constitute a Distinct Category Under GST
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 »e-Commerce Operators Constitute a Distinct Category Under GST- « Previous
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