Insights &amp; Resources

Supreme Court Decodes ITC Restrictions: Interprets Sections 17(5)(c) & 17(5)(d) of the CGST Act & Upholds its Constitutional Validity

The Supreme Court upholds CGST Act limits on ITC claims for construction, balancing tax neutrality with legislative intent in fiscal policy.

Sep 2811 min read

GST Refund Process: Legal Provisions and Challenges

Explore key legal routes and hurdles in claiming GST refunds, ensuring smooth business operations and compliance.

Sep 233 min read

GST Liability on Annuities: Andhra Pradesh High Court Clarification

An Andhra Pradesh High Court ruling clarifies GST liability timing for annuity payments in infrastructure projects under the HAM.

Sep 174 min read

GST Circular: Clarification on Advertising Services for Foreign Clients

Clarification on GST treatment for ad services by Indian cos. to foreign clients, outlining key issues on intermediary roles and exports

Sep 143 min read

GST Circular: Clarification on Place of Supply for Data Hosting Services

Clarifications on place of supply for data hosting services provided to foreign cloud providers, impacting GST compliance and export status.

Sep 25 min read

Tamil Nadu GST Circular: Guidelines for Adjudication Orders

The TN GST circular outlines key guidelines to improve clarity, fairness, and consistency in adjudication orders, ensuring transparency.

Sep 13 min read

Delhi High Court Clarifies Rights on Seized Assets and Refunds Under the CGST

The Delhi High Court highlights petitioners’ rights concerning seized assets and the refund process during tax investigations under CGST.

Aug 204 min read

Finance Act 2024: Insertion of S. 74A into the CGST Act, 2017, for Streamlining the Issuance of Demand Notices under GST

New s. 74A in the CGST Act consolidates GST recovery, removing the distinction between fraud and non-fraud cases from FY 2024-25.

Aug 193 min read

Maharashtra GST Department Issues Guidelines for Recovery of Dues Following First Appeal Disposal

Maharashtra GST outlines new recovery guidelines post-first appeal, ensuring taxpayer compliance and easing legal burdens.

Aug 1412 min read

Reconciling Rights with Enforcement: Analyzing the Evidentiary Value of Statements Recorded under the CGST & Customs Acts

Exploring how statements under CGST & Customs Acts challenge self-incrimination rights.

Aug 123 min read

Exclusion of VAT from Taxable Turnover: Supreme Court Clarifies ‘Purchase Price’

Supreme Court's verdict reinforces the strict interpretation of tax laws, excluding VAT from ‘purchase price’ in GVAT Act calculations.

Aug 103 min read

Natural Justice and Procedural Compliance in GST Adjudication: A Judicial Interpretation by Allahabad HC

An analysis of how courts address natural justice and procedural compliance in GST cases, highlighting key taxpayer obligations and remedies

Aug 13 min read

GST Penalty Case Overturned: Calcutta High Court’s Directive Based on New Information

Calcutta High Court remands GST penalty after new IOCL evidence, questioning the use of Goa's advance ruling in West Bengal.

Jul 316 min read

Kerala High Court Upholds Levy of GST on Services by Associations/Clubs to Its Members; However, with Prospective Effect

Kerala HC rules GST on club services to members is valid but only applies prospectively.

Jul 293 min read

[High Court – Rajasthan] No Restriction on Filing Advance Ruling Applications for Persons Liable to Pay Tax on Reverse Charge Basis under the CGST Act

Rajasthan High Court affirms that reverse charge taxpayers can seek CGST advance rulings, broadening applicant definitions.

Jul 263 min read

Mandatory Notice in GST Adjudications: Madras High Court Clarifies ASMT-10 Requirement

Madras HC rules on the essential use of ASMT-10 in GST disputes, enhancing procedural fairness.

Jul 2610 min read

Pre-Show Cause Notice Consultation Under GST Law

Pre-SCN consultation under GST fosters dispute resolution, aids compliance, and mitigates litigation.

Jul 1711 min read

The Conundrum of Concurrent Jurisdiction and S. 6(2)(b) of the CGST Act

Exploring s. 6(2)(b) of the CGST Act to prevent dual jurisdiction issues in GST enforcement and tax proceedings.

Jul 1611 min read