Gujarat High Court

Assignment of Leasehold Rights is Immovable Property under GST: Guj HC

January 10, 2025January 10, 2025

Introduction In a recent and much discussed judgment, the Gujarat High Court has held that assignment by sale and transfer of leasehold rights of a plot of land amounts to transfer of benefits arising out of immovable property. The High Court concluded that the transfer would not amount to a supply… Read More »

Delhi High Court Orders Refund of Illegally Collected GST

October 3, 2023October 3, 2023

The Delhi High Court in a recent order[1] followed the Gujarat High Court’s judgment in M/s Cosmol Energy Private Limited case[2] wherein it held that Section 54, CGST Act, 2017 is not applicable for illegally collected GST or GST paid under a mistake. Section 54 prescribes an outer time limit of two years for… Read More »

Gujarat HC Quashes SCN for Lack of Reasons and Violation of Principles of Natural Justice

September 29, 2023September 29, 2023

Gujarat High Court has in a recent judgment[1] quashed a showcause notice (‘SCN’) and the subsequent order on the ground that the reasons for cancellation of the assessee’s registration are not decipherable. The High Court also added that the SCN is quashed because of violation of principles of natural justice. Facts … Read More »

Limits of Deeming Fiction: Intermediaries under GST-I

June 14, 2023August 1, 2023

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 incorporates a deeming fiction whereby the place of supply for services by an intermediary is… Read More »

Machinery Provisions Brook No Vested Rights: Supreme Court Holds that Amendment to Section 153C, IT Act, 1961 is Retrospective

May 17, 2023August 1, 2023

On 6 April 2023, a Division Bench of the Supreme Court in Vikram Bhatia case[1], held that the amendment to Section 153C, IT Act, 1961 was retrospective in nature and would be applicable to searches conducted even before the date of amendment, i.e., 1.06.2015. The Supreme Court’s decision is another example of… Read More »