Taxability of ENA: Closing the Chapter or Opening a New Frontier?
by Shivam Mehta†, Tanya Garg †† and Srijita Chakraborty†††
GST
Bank cannot be charged with demand, interest, penalty for filing return in another State’s GST portal due to technical glitch: Telangana High Court
The foundation of show cause notice itself was bad in law and the assumption that return could not have been filed in the GST portal of Telangana did not flow from Section 140 of the Central Goods and Services Tax Act, 2017.
Cases Reported in HCC
(2023) 1 HCC (All) GST — Search and Seizure — Determination of Tax — Challenge against the order wherein tax of Rs
Highlights of Budget 2024-2025: Focus on Employment & Skilling, MSMEs and Middle Class
Priorities for Viksit Bharat, revised tax structure, exemption of three cancer drugs from custom duty, abolishment of angel tax, simplification of capital gains taxation and more
Inside Madras High Court’s verdict on post-sale discounts received by way of financial credit notes
“The conclusion that the taxable person is providing a service to the supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier, is ex facie erroneous and contrary to the fundamental tenets of GST law. Therefore, this conclusion warrants interference, and this issue requires re consideration.”
Consequences of Failing to Comply with Summons in Tax Investigations — Recent Cases and Potential Implications under GST
by Brijesh Kothary* and Chitrartha Gupta**
HIGH COURT MAY 2024 WEEKLY ROUNDUP| Stories on Electro Homeopathy; Right to Education; Universal Studios; Custodial Torture, and more
A quick legal roundup to cover important stories from all High Courts this week.
[Budgetary Support Scheme under GST Regime] | Sikkim HC dismisses Glenmark Pharma’s monthly support claim for the quarter of July- September 2017
The Court held that Glenmark Pharma should have followed the prescribed procedure while seeking the grant of budgetary support, and not work out a different procedure for the authorities to follow.
Justice (Retd.) Sanjaya Kumar Mishra takes oath as first President of GSTAT in New Delhi
Justice (Retd.) Sanjaya Kumar Mishra’s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
Overlap in Customs and IGST Notification on the Same Subject-Matter
by Brijesh Kothary* and Chitrartha Gupta**
Cite as: 2024 SCC OnLine Blog Exp 25
‘Arbitrary withholding of refund claims for specific periods, despite precedents, is contrary to principles of fairness and equity’: Allahabad HC grants relief to Samsung
“Taxation serves as the cornerstone of governmental revenue, facilitating the provision of public services and infrastructure. Essential to this system is consistency, ensuring that similar factual and legal circumstances are met with uniform treatment.”
Free Issue Material and Valuation under Tax: A Never Ending Dispute
by Asish Philip Abraham* and Apeksha Bansal**
Cite as: 2024 SCC OnLine Blog Exp 21
Seemingly Settled Time-Limit for Filing of Refund Applications now Unsettled?
by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9
2023 SCC Vol. 9 Part 2
Civil Procedure Code, 1908 — Or. 21 R. 95: Starting point of limitation application under Or. 21 R. 95, by auction-purchaser for
[52nd GST Council Meeting] Recommends Amnesty Scheme for Taxpayers
On 7-10-2023, the Goods and Services Tax Council held its 52nd Meeting under the Chairpersonship of Union Minister for Finance and Corporate
Online Money Gaming Under GST: The “Goods” Conundrum!
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76