India introduced a 6% and later 2% digital tax to capture revenue from non-resident tech giants operating without a permanent establishment. The levy operates outside tax treaties to ensure enforceability.
Courts have held that money laundering is a distinct offence from the predicate crime. Parallel prosecutions under PMLA do not violate Article 20(2) unless there is identity of the same offence.
Courts have clarified that “reason to believe” under GST must rest on tangible material, not mere suspicion or template notices. Arbitrary cancellations, searches, and arrests without recorded reasons are legally unsustainable.
Draft Rules 194–196 prescribe Forms 117 and 118 for appeal procedures and define the structure of the Dispute Resolution Committee to ensure uniform and efficient tax dispute handling.
Draft Rules 191 to 193 clarify modes of service, regulate admission of additional evidence before appellate authorities, and mandate prescribed forms for filing appeals and cross-objections before the Appellate Tribunal.
Setting aside the assessment, the Court held that non-selection of a portal option cannot deprive an assessee of oral hearing. Denial of such opportunity amounted to violation of natural justice.
The Bombay High Court set aside a consolidated GST show cause notice covering five financial years, holding that Section 74 mandates year-wise assessment and limitation. The ruling clarifies that tax demands must strictly follow the statutory financial year structure.
The shift from taxing Gross Gaming Revenue to full entry value at 28% GST has triggered constitutional and economic concerns. The amendment equates skill-based gaming with gambling, raising questions now pending before the Supreme Court.
Draft Rule 190 requires registered non-profits to electronically file Form 113 and issue Form 114 certificates by 31st May each year, ensuring structured reporting and verification of donations.
ITAT Delhi held that recording a single satisfaction note for multiple assessment years violates Section 153C requirements. As no year-specific incriminating material was identified, the assessments were quashed along with the related penalty.
