Limits of Deeming Fiction: Intermediaries under GST-I
Constitutionality of Section 13(8)(b), IGST Act, 2017 Introduction Constitutionality of Section 13 (8)(b), IGST Act has attracted the attention of different Courts. The reason for suspect constitutionality of Section 13 (8)(b), IGST Act is that… Read More »Limits of Deeming Fiction: Intermediaries under GST-I
Budgetary Support Scheme: High Court Interprets Eligibility Criteria Strictly
Budgetary Support Scheme (‘BSS’) was introduced by the Union of India (‘Union’) for taxpayers to smoothen their transition to GST. Taxpayers who received concessions or exemptions under the pre-GST indirect tax regime would cease to… Read More »Budgetary Support Scheme: High Court Interprets Eligibility Criteria Strictly
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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