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Ca Om Prakash Jain

Latest Posts by Ca Om Prakash Jain

‘Royalty on Mines’─ Govt. has No authority to levy GST

December 21, 2024 3930 Views 0 comment Print

Supreme Court rules royalty on mines is not liable to GST as it pertains to immovable property. Tax levied without explicit legal authority violates Article 265.

Interest under section 50 of CGST Act

July 17, 2020 2229 Views 0 comment Print

Interest is payable on the net tax liability (output tax―input tax), which can be termed as Tax remained unpaid, as per section 50 of CGST Act, 2017

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