‘Parliament entitled to make policy choices on fiscal issues’;Here’s why Supreme Court upheld constitutionality of Section 54(3) of CGST Act
“A claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.”
GST
CBIC issues Central Goods and Services Tax (Seventh Amendment) Rules, 2021
The Central Board of Indirect Taxes and Customs has issued Central Goods and Services Tax (Seventh Amendment) Rules, 2021 on August 29,
Composite and Mixed Supplies under GST: Demystifying the Conceptual Tenets
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 66
CBIC relaxes timeline for GST Amnesty Scheme
The Central Board of Indirect Taxes has extended FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021 vide notification no. 33/2021-Central
Whether reimbursement by Industry Partner to Third Party Aggregator of stipend paid to trainees, would attract GST? Comprehensive report on MahaGST’s decision
Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of
MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report
Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of
Guj HC | State Authorities cannot be permitted to resort to stringent provisions like detention under PASA; Court allows petition
Gujarat High Court: Paresh Upadhyay, J., allowed the petitions which were filed apprehending detention under PASA in connection with the Complaint filed
Commissioner empowered to call for furnishing any information under Delhi GST Act, 2017 vide Delhi GST (Amendment) Act, 2021
The Department of Law, Justice and Legislative Affairs has passed the Delhi Goods and Services Tax (Amendment) Act, 2021 to amend the
Balancing Taxpayer Rights while protecting Interests of Revenue: A case comment on Supreme Court decision clarifying provisional attachment mechanism under GST Laws
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 61
Del HC | Ambiguity in contractually stipulated obligations favours whom? Court discusses while refusing interference in arbitral award
Delhi High Court: Sanjeev Narula, J., refused to interfere in the interim arbitral award whereby the sole arbitrator had allowed certain claims of
Ker HC | GST on petrol and diesel; HC seeks Centre’s take on inclusion of petrol and diesel under the GST regime
Kerala High Court: The Division Bench comprising of S. Manikumar, CJ., and Shaji P. Chaly, J., asked the Union government if petrol
Bom HC | Export of service isn’t a “local supply”, cannot be taxed as one; HC delivers polarizing verdict on Constitutionality of S. 13(8) (b) of IGST Act
Bombay High Court: The Division Bench of Ujjal Bhuyan and Abhay Ahuja, JJ., gave a splitting verdict on the constitutionality of Sections
Transitional Provisions in Commercial Legislations: An Analysis
by Priyal Parikh*
MP HC | Premises sealed under the provisions of GST Act upheld; Court dismisses petition
Madhya Pradesh High Court: The Division Bench of Prakash Shrivastava and Vandana Kasrekar, JJ., dismissed a petition which was filed challenging a
Del HC | “Ss. 69 and 132 of CGST Act prima facie valid; Power to arrest and prosecute is prima facie ancillary to power to levy and collect GST”: Read HC’s detailed analysis
Delhi High Court: The Division Bench of Manmohan and Sanjeev Narula, JJ., upheld the validity of Sections 132 and 69 of the
Do Law Journals sold in electronic form in DVDs/CDs come under category of E-books? Read AAR’s ruling on the question of GST exigibility on “Law Weekly”
Tamil Nadu Authority for Advance Ruling (TN AAR): The Coram of Manasa Gangotri Kata, Additional Commissioner and Thiru Kurinji Selvaan V.S., Joint
Government approves Central Sector Scheme for Industrial Development of Jammu & Kashmir
The Cabinet Committee on Economic Affairs considered and approved the proposal of Department for Promotion of Industry and Internal Trade for Central
Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey & Speedo
Authority for Advance Ruling, GST: A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint
WB AAR | Whether composite supply of crushed food grains to State Government shall be exempted from GST? Ambit of GST in regard to Govt. functions for public welfare [Explained]
West Bengal Authority for Advance Ruling, Goods and Services Tax: The Bench of Susmita Bhattacharya (Joint Commissioner, CGST & CX) and Parthasarathi Dey