GST Dispute

GST classification of copyright licensing
Case BriefsHigh Courts

A GST classification dispute arose over the licensing of copyright in cinematographic films and whether such film content could fall within “information technology software” for taxation purposes.

No GST Notice or Assessment Against Non-Existent Entity
Case BriefsHigh Courts

The Court held that once a company ceases to exist pursuant to amalgamation, proceedings cannot be continued and an assessment order cannot be passed in its name.