IndirectTax Archives

Masterclass on GST | Tarun Jain on Constitutional Reform, Supreme Court Jurisprudence & GST Council

In this episode of Masterclass by EBC Authors, Advocate Tarun Jain, Supreme Court of India unpacks GST not merely as a tax reform but as a constitutional re-engineering of India’s federal structure. From the 101st Constitutional Amendment to Supreme Court rulings and the institutional design of the GST Council, this masterclass explores how GST has transformed legislative power, Centre–State relations, and cooperative federalism.

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Coming Soon | Masterclass on GST

Case Briefs High Courts

Telecommunication towers not ‘immovable property’ under Section 17(5)(d) of CGST Act; Delhi High Court quashes ₹5454 crore GST demand

The expression “plant and machinery” has been defined by the Explanation appearing in Section 17(5) of CGST Act to mean apparatus, equipment and machinery fixed to earth by foundation or structural support. However, it specifically excludes telecommunication towers from the ambit of the expression “plant and machinery”.

Case Briefs High Courts

Delhi High Court examines legitimacy of GST Show Cause Notices issued against Metal One Corporation, Sony India Limited and others

The Court held that the proceedings initiated in terms of the impugned SCNs and their continuance would be futile and impractical. The impugned SCNs are essentially rendered impotent and would serve no practical purpose.