HIGH COURT MAY 2024 WEEKLY ROUNDUP| Stories on Electro Homeopathy; Right to Education; Universal Studios; Custodial Torture, and more
A quick legal roundup to cover important stories from all High Courts this week.
GST
[Budgetary Support Scheme under GST Regime] | Sikkim HC dismisses Glenmark Pharma’s monthly support claim for the quarter of July- September 2017
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 (Retd.) Sanjaya Kumar Mishra takes oath as first President of GSTAT in New Delhi
Justice (Retd.) Sanjaya Kumar Mishra’s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
Overlap in Customs and IGST Notification on the Same Subject-Matter
by Brijesh Kothary* and Chitrartha Gupta**
Cite as: 2024 SCC OnLine Blog Exp 25
‘Arbitrary withholding of refund claims for specific periods, despite precedents, is contrary to principles of fairness and equity’: Allahabad HC grants relief to Samsung
“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.”
Free Issue Material and Valuation under Tax: A Never Ending Dispute
by Asish Philip Abraham* and Apeksha Bansal**
Cite as: 2024 SCC OnLine Blog Exp 21
Seemingly Settled Time-Limit for Filing of Refund Applications now Unsettled?
by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9
2023 SCC Vol. 9 Part 2
Civil Procedure Code, 1908 — Or. 21 R. 95: Starting point of limitation application under Or. 21 R. 95, by auction-purchaser for
[52nd GST Council Meeting] Recommends Amnesty Scheme for Taxpayers
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 Under GST: The “Goods” Conundrum!
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76
Government constitutes State Benches of GST Appellate Tribunal with effect from 14-9-2023
On 14-9-2023, the Central Government, on recommendations of the Goods and Services Tax (‘GST’) Council, constitutes the State Benches of the Goods
Know Thy Judge| Justice Alok Aradhe: 6th Chief Justice of Telangana High Court
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.
Fixed Establishment: The Indirect Tax Avatar
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
Landlord cannot refuse to take over possession of suit property upon determination of lease on pretext of damage to the property; Patiala House Court reiterates
The landlord was offered the possession of the suit property which was refused by him on the pretext of damage to the suit property, whereas no evidence has been adduced by him about damage to the suit property except his bald statements.
Whether online/ digital rummy played on Gameskraft is taxable under GST Act? Karnataka HC answers
The High Court quashed the GST notice of Rs 21,000 crores issued to Gameskraft holding it to be arbitrary and did a detailed analysis of various nuances of ‘game of chance’ and ‘game of skill’.
Karnataka HC quashes GST Intimation Notice to the tune of Rs 21,000 crores against Gameskraft
The matter which was going on since 2021 had the entire online gaming industry waiting with bated breath for the High Court's verdict.
Delhi High Court upholds constitutional validity of Centre notifications imposing GST on auto, buses booked through Uber
In Aashirward Films v. Union of India, (2007) 6 SCC 624, Supreme Court laid down that a taxing statute for the reasons of functional expediency and even otherwise, can pick and choose to tax some; so long as the classification is reasonable.
One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR
The Gujarat AAR said that the lease deed nowhere suggests that the consideration received by the applicant is related to construction of complex, building, civil structure or a part thereof. Thus, the question of this transaction falling within the ambit of Sl. No. 5(b), Schedule II, does not arise.