IGST Act

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… Read More »

Refunds for Zero-Rated Exports Viewed as Fundamental to GST Regime

May 28, 2023August 1, 2023

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 »