Justice Sanjaya Kumar Mishra
Appointments & TransfersNews

Justice (Retd.) Sanjaya Kumar Mishra’s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.

Clean Slate Doctrine
Experts CornerLakshmikumaran & Sridharan

by Yogendra Aldak†, Pranav Mundra†† and Balraaj Singh Chhatwal†††

Rule 96(10) of CGST Rules
Experts CornerLakshmikumaran & Sridharan

by Nirav S. Karia† and Vatsal Bhansali††

Annul Property Transfers
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†

GST Laws
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 27

Customs and IGST Notification
Experts CornerLakshmikumaran & Sridharan

by Brijesh Kothary* and Chitrartha Gupta**
Cite as: 2024 SCC OnLine Blog Exp 25

Allahabad High Court
Case BriefsHigh Courts

“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.”

Patna High Court
Case BriefsHigh Courts

“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.”

Valuation under Tax
Experts CornerLakshmikumaran & Sridharan

by Asish Philip Abraham* and Apeksha Bansal**
Cite as: 2024 SCC OnLine Blog Exp 21

enemy property
Case BriefsSupreme Court

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.

bilateral investment treaties
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 16

allahabad high court
Case BriefsHigh Courts

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.

patna high court
Case BriefsHigh Courts

“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.”

Experts CornerLakshmikumaran & Sridharan

by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9

tax assessments to central circle
Hot Off The PressNews

“Earlier, the Bench had verbally observed that central assessment may be necessary if there were cross transactions between individuals.”

Tax Residency Certificate
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 7

White-Collar Law Judgments
Experts CornerVasanth Rajasekaran

by Vasanth Rajasekaran† and Harshvardhan Korada††
Cite as: 2024 SCC OnLine Blog Exp 3

Input Tax Credit Reversal
Experts CornerLakshmikumaran & Sridharan

by Vishwanath K*, Teesta Banerjee** and Neha ND***
Cite as: 2023 SCC OnLine Blog Exp 82

input tax credit
Case BriefsSupreme Court

The Explanation (iii) to Section 13, forbids the Assessing Authority as well as the assessee from raising any dispute regarding the allowability of the ITC in cases where exempted goods are being produced as a by-product or waste product during the process of manufacture

madras high court
Case BriefsHigh Courts

Madras High Court said that if the complaint of the petitioner turns out to be untrue or was intended to facilitate fraud being committed using the login ID of the petitioner, the assets of the petitioner shall be brought to sale.