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
IGST
Delhi High Court directs government to refund Rs. 7.12 cr to Vodafone Idea Ltd. paid as IGST towards its international services
“The authorities rejected petitioner’s refund claim by mentioning that payments in respect of some of the invoices are received in advance, but respondents have not referred to any particular instance where payments in respect of any invoices are received prior to the date of invoices.”
[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
Services provided by EY India to overseas EY entities are not “intermediary services”; Delhi High Court directs processing of ITC refund applications filed by EY India
The Delhi High Court held that Ernst and Young Ltd. is not an ‘intermediary’ under the IGST Act, as it does not arranges or facilitates services to overseas EY entities from the third parties but only renders services to them.
Supply of goods to overseas customer is treated neither as ‘supply of goods’ nor as ‘supply of services’: Karnataka AAR
Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.
Applications for refund of ITC cannot be rejected merely because of suspicion without any cogent material: Delhi High Court
The Delhi High Court held that the applications for ITC refund cannot be denied merely because of suspicion without any cogent material.
When does a vessel support service qualify as ‘Export of Services’? AAR explains
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided
Weekly Rewind Ep. 63| Sex Workers’ right to dignity; Hindu Women’s right to property; right to dissent; freedom of press; and more
Top Story of the Week Aadhaar Card for Sex Workers| Supreme Court bats for sex workers’ right to dignity; directs UIDAI to
IGST on Ocean Freight for imports unconstitutional; Won’t create a level playing field but will drive Indian shipping lines out of business: Supreme Court
Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax
CESTAT | Can refund of the IGST paid on the imported goods be demanded when there is no intention to take release of goods? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S. (Judicial Member) allowed an appeal brief facts of which were that
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
Supreme Court stays Delhi HC’s order holding IGST on personal oxygen concentrators unconstitutional
Delhi High Court had called oxygen shortage a ‘George Floyd moment for the citizens’ and had held the imposition of IGST on oxygen concentrators imported by individuals, unconstitutional.
Del HC | “I can’t breathe”; HC calls oxygen shortage a ‘George Floyd moment for the citizens’; holds imposition of IGST on oxygen concentrators imported by individuals, unconstitutional
Delhi High Court: The Division Bench of Rajiv Shakdher and Talwant Singh, JJ., disposed of the petition which was filed in order
40th GST Council recommendations related to Law and Procedure
The GST Council has made the following recommendations on Law & Procedures changes. 1. Measures for Trade facilitation: a. Reduction in Late