Adyasha Mohanty, Author at SCC Times

Case Briefs Tribunals/Commissions/Regulatory Bodies

Inside Gujarat Appellate AAR order refusing Input Tax Credit claim on buyback expenditure of Gujarat Narmada Valley Fertilizers & Chemical’s shares

Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.

Law made Easy

What are Personality Rights? The rise of Celebrity Lawsuits Explained

This article explains the concept of personality rights and how a surge in celebrity lawsuits is reshaping the law on identity, privacy, and digital misuse in India.

separate GST registration for FTWZ operations

Case Briefs Tribunals/Commissions/Regulatory Bodies

Separate GST registration not required under S. 22 CGST Act for Free Trade Warehousing Zone operations: Tamil Nadu AAR

Registration under Section 22 of the CGST Act is linked to the place from where taxable supplies originate and not the mere existence of a warehousing unit in another State. The AAR clarified that storage in an FTWZ does not create an additional liability to register.