The Court set aside the refund rejection holding that software services exported to a foreign parent cannot be treated as intermediary services. The ruling directs release of the denied GST refund with interest.
The Court held that insolvency proceedings do not entitle an accused to seek records under Section 91 Cr.P.C. during investigation. Documents sought to aid answers are premature and must await the charge sheet.
The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities were directed to reassess liability and grant refund if excess tax was paid.
The court held that a sanctioned rehabilitation scheme directing waiver of dues is binding on customs authorities. As a result, the pre-deposit ordered by the Tribunal was set aside.
The Court found that statutory notices were properly issued but went unanswered by legal heirs. To balance equities, the assessment was quashed and remitted subject to a 20% pre-deposit of disputed tax excluding interest.
This piece argues that although GST is architected as a technology-driven regime—based on online registration, portal filings, e-invoicing, e-way bills and bank-linked payments—field enforcement often continues with a pre-GST physical presence mindset.
This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value when an invoice contains multiple components such as GST, cess, exempt goods, freight, insurance, or other service charges.
Gayatri Balasamy Vs ISG Novasoft Technologies Limited (Supreme Court of India) – Citation- 2025 INSC 605 Overview of the Facts- The case of Gayatri Balasamy v. ISG Novasoft Technologies Ltd. evolved from a singular workplace grievance into a definitive legal precedent regarding the boundaries of judicial intervention in arbitration. The history traces back to 2006, when […]
Explains when warranty replacements are GST-neutral vs taxable supply, using OnePlus green-line policy, CBIC circulars, and valuation rules.
Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health security and national security needs, operating independently of GST and other indirect taxes.
