Budget 2024-2025
Hot Off The PressNews

Priorities for Viksit Bharat, revised tax structure, exemption of three cancer drugs from custom duty, abolishment of angel tax, simplification of capital gains taxation and more

Madras High Court
Case BriefsHigh Courts

“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.”

Monetary Limit Instructions
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†

Summons in Tax Investigations
Experts CornerKhaitan & Co

by Brijesh Kothary* and Chitrartha Gupta**

Intermediary under GST Laws
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†

High Court weekly Roundup
High Court Round UpLegal RoundUp

A quick legal roundup to cover important stories from all High Courts this week.

Sikkim High Court
Case BriefsHigh Courts

The Court held that Glenmark Pharma should have followed the prescribed procedure while seeking the grant of budgetary support, and not work out a different procedure for the authorities to follow.

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.

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†

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.”

Valuation under Tax
Experts CornerLakshmikumaran & Sridharan

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

Experts CornerLakshmikumaran & Sridharan

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

2023 SCC Vol. 9 Part 2
Cases ReportedSCC Weekly

Civil Procedure Code, 1908 — Or. 21 R. 95: Starting point of limitation application under Or. 21 R. 95, by auction-purchaser for

gst
Legislation UpdatesNotifications

On 7-10-2023, the Goods and Services Tax Council held its 52nd Meeting under the Chairpersonship of Union Minister for Finance and Corporate

Online Money Gaming
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76

central government
Legislation UpdatesNotifications

On 14-9-2023, the Central Government, on recommendations of the Goods and Services Tax (‘GST’) Council, constitutes the State Benches of the Goods

justice alok aradhe
Know thy Judge

Justice Alok Aradhe was sworn in as Chief Justice of Telangana High Court on 23-07-2023 by the Governor Tamilisai Soundararajan. He succeeded Justice Ujjal Bhuyan who has been elevated as a Judge in the Supreme Court of India. Justice Aradhe has formerly served as Judge in Karnataka, Jammu and Kashmir and Madhya Pradesh High Courts.

indirect tax avatar
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60