Skip to content
Home » Madras High Court

Madras High Court

Powers of Arrest under GST: Unravelling the Phrase ‘Committed an Offence’

CGST Act, 2017 provides the Commissioner power to arrest under specific circumstances. Section 69, CGST Act, 2017 states that:  Where the Commissioner has reasons to believe that a person committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which… Read More »Powers of Arrest under GST: Unravelling the Phrase ‘Committed an Offence’

Post-Supply Discounts Cannot be Included in Transaction Value: Madras HC

The Madras High Court recently observed that post-supply discounts offered by a supplier to the recipient cannot be included in the transaction value/value of supply for levying GST. The High Court distinguished between subsidy offered by a third party and a discount and noted that a discount by itself cannot qualify as… Read More »Post-Supply Discounts Cannot be Included in Transaction Value: Madras HC

Supply of Vouchers and GST: Three Decisions and a Defensible Conclusion

This article focuses on the issue raised by M/s Kalyan Jewellers Limited (‘Kalyan Jewellers’) as regards the pre-paid instruments (‘PPI’)/vouchers issued by them to their customers. The claim of Kalyan Jewellers before the Advance Authority (‘AAR’), Appellate body for Advance Rulings (‘AAAR’), and thereafter before the Madras High Court was that the PPIs/vouchers issued by them… Read More »Supply of Vouchers and GST: Three Decisions and a Defensible Conclusion

Section 194N of IT Act, 1961 is Constitutional: Madras HC

The Madras High Court recently[1] upheld constitutionality of Section 194N of the IT Act, 1961. Section 194N inserted via Finance Act, 2019 was argued by the petitioners to be unconstitutional on the grounds of it being illegal, arbitrary, and violative of their fundamental rights under Article 14 and 19(1)(g) of the Constitution. Section… Read More »Section 194N of IT Act, 1961 is Constitutional: Madras HC

Madras HC Holds Prescribed Time Period for Filing Returns as ‘Directory’: Interprets Section 62, CGST Act

In a recent decision[1], the Madras High Court had to decide if an assessee loses the right to file tax returns after expiry of 30 days under Section 62(2), CGST Act, 2017. Section 62(2) provides an assessee 30 days to file returns after the proper officer passes a ‘best judgment’ assessment order.… Read More »Madras HC Holds Prescribed Time Period for Filing Returns as ‘Directory’: Interprets Section 62, CGST Act