Customs and IGST Notification
Experts CornerLakshmikumaran & Sridharan

by Brijesh Kothary* and Chitrartha Gupta**

delhi high court
Case BriefsHigh Courts

“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.”

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

Delhi High Court
Case BriefsHigh Courts

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.

Karnataka Authority for Advance Rulings
Advance RulingsCase Briefs

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.

Delhi High Court
Case BriefsHigh Courts

The Delhi High Court held that the applications for ITC refund cannot be denied merely because of suspicion without any cogent material.

AAR GST
Case BriefsTribunals/Commissions/Regulatory Bodies

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided

Legal RoundUpWatch Now

Top Story of the Week Aadhaar Card for Sex Workers| Supreme Court bats for sex workers’ right to dignity; directs UIDAI to

Case BriefsSupreme Court

Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax

Case Briefs

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S. (Judicial Member) allowed an appeal brief facts of which were that

Case BriefsHigh Courts

Bombay High Court: The Division Bench of Ujjal Bhuyan and Abhay Ahuja, JJ., gave a splitting verdict on the constitutionality of Sections

Case BriefsSupreme Court

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.

Case BriefsHigh Courts

Delhi High Court: The Division Bench of Rajiv Shakdher and Talwant Singh, JJ., disposed of the petition which was filed in order

Hot Off The PressNews

The GST Council has made the following recommendations on Law & Procedures changes. 1. Measures for Trade facilitation: a. Reduction in Late