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This matter was the oldest pending nine-judge Bench case before the Supreme court. The Bench had reserved its judgment in the matter on 14-03-2024
Supreme Court said the petitioners must consider challenging the State provision in the Act and that they should have first approached their jurisdictional High Courts to challenge their respective State enactments.
Shardul Amarchand Mangaldas & Co and National Law School of India University, Bengaluru, are inviting applications from law colleges across India to
“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.”
Justice (Retd.) Sanjaya Kumar Mishra’s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
by Yogendra Aldak†, Pranav Mundra†† and Balraaj Singh Chhatwal†††
by Nirav S. Karia† and Vatsal Bhansali††
by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 27
by Brijesh Kothary* and Chitrartha Gupta**
Cite as: 2024 SCC OnLine Blog Exp 25
“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.”
“If there is equality and uniformity in each group, the law will not become discriminatory, though due to some fortuitous circumstance arising out of peculiar situation, some included in a class get an advantage over others so long as they are not singled out for special treatment.”
by Asish Philip Abraham* and Apeksha Bansal**
Cite as: 2024 SCC OnLine Blog Exp 21
Supreme Court directed that any demand for payment of taxes under the UP Municipal Corporation Adhiniyam, 1959 made and thereby paid by the respondent to Municipal Corporation shall not be refunded.
by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 16
Allahabad High Court noted that Entry No. l09 specifically includes “stone” with the caveat that the same shall not include glazed stone, marble and marble chips.
“If the Appellate Tribunal under Bihar Goods and Services Tax, 2017 is constituted and an appeal is filed there can be no further proceedings taken for recovery of the balance amounts till the appeal is disposed of.”
by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9