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Gauhati High Court on GST Detention: Balancing Procedural Safeguards and Personal Liberty
The Gauhati HC examines the balance between GST detention powers and personal liberty, emphasising procedural safeguards and proportionality
Jan 183 min read
Delhi High Court Defines Telecom Towers as Movable Property under GST
The Delhi HC clarifies that telecom towers are movable property under GST, affirming ITC eligibility and rejecting immovability claims.
Dec 23, 20243 min read
GST Policy Wing Clarifies ITC Eligibility Under S. 16(4) of the CGST Act for RCM Supplies
GST Policy Wing clarifies ITC claim rules under RCM, aiming to reduce confusion and prevent litigation.
Jul 3, 20242 min read
CBIC Clarifies Valuation of Imported Services by Related Persons under GST
New GST guidance ensures fair pricing for services, easing compliance and enhancing transparency.
Jul 3, 20242 min read
Ensuring Compliance with S. 15(3)(b)(ii) of the CGST Act: CBIC Issues Clarifications for ITC Reversal Verification
CBIC clarifies ITC reversal on discounts, enhancing GST compliance and reducing disputes.
Jul 1, 20243 min read
The Kerala HC Allows Relaxation in Time Limits to Claim ITC
Kerala High Court confirms extended deadline for ITC claims boosts GST compliance.
Jun 12, 20247 min read
Madras High Court Sets Aside Assessment Order for Exceeding Scope of Initial Notice
MHC annuls a tax order that exceeds its original scope, emphasizing fair legal process and precise tax application.
Apr 10, 20242 min read
The Andhra Pradesh High Court Upholds the Constitutional Validity of S. 16(4) of the CGST Act
Introduction The Andhra Pradesh High Court ( ‘Court’ ), in the case of Thirumalakonda Plywoods v. Assistant Commissioner , [i] examined...
Jul 29, 20233 min read
CBIC Guidelines for Dealing with Input Tax Credit Discrepancies
The Central Board of Indirect Taxes and Customs ( ‘CBIC’ ) has recently issued a significant circular numbered 193/05/2023-GST on July...
Jul 28, 20232 min read