Constitutionality
-
Supreme Court Upholds Constitutionality of Section 16(2)(c), CGST Act, 2017
The Supreme Court in Bhandari Scrap Traders v Union of India & Ors (‘Bhandari Scrap case’) endorsed the Gujarat High Court’s decision in Maruti Enterprise through its Authorised Partners v Union of India & Ors(‘Maruti Enterprise case’). The High…
-
Wide Scope of Taxation Powers: Supreme Court Endorses Gambling-Related GST Amendments-I
The Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors v Gameskraft Technologies Private Limited and Ors (‘Gameskraft case’) upheld one of the most contested amendments to the Central Goods and Services Tax…
-
Powers of Arrest under CGST Act, 2017 and Customs Act, 1962: Constitutionality and their Scope
The Supreme Court in a recent judgment upheld the constitutionality of arrest-related provisions contained in Customs Act, 1962 and CGST Act, 2017. The Court also elaborated on the scope of arrest powers under CGST Act, 2017 and safeguards…
-
Taxation of Perquisites: SC Rules on Constitutionality
Challenge In a recent judgment, the Supreme Court ruled on constitutionality of Section 17(2)(viii), IT Act, 1961 and Rule 3(7)(i), IT Rules, 1962 which include concession loans under perquisites and provided for their valuation respectively. Section 17(2)…
-
NAA is Constitutional, Individual Orders Can be Challenged on Merits: Delhi HC
Introduction This post focuses on the Delhi High Court’s recent judgment upholding the constitutionality of NAA, a statutory body established under Section 171, CGST Act, 2017. I’ve examined the working of NAA in detail here and here, where I’ve highlighted the…
