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Sandip Roy Chowdhury

Latest Posts by Sandip Roy Chowdhury

Who is in “Control” under GST ACT, 2017

July 22, 2024 1485 Views 0 comment Print

Explore the concept of “control” under the GST Act, 2017, and understand its implications on related persons’ transactions, commercial impacts, and legal interpretations.

Writ jurisdiction of the High Courts and doctrine of alternate remedy

February 13, 2024 3708 Views 0 comment Print

Understanding the writ jurisdiction of High Courts and the doctrine of alternate remedy. Key case laws and analysis discussed regarding the availability of writ petitions.

Decoding the meaning of “Proviso” and CGST Act, 2017

May 31, 2023 5673 Views 0 comment Print

Statute law is the will of the Legislature; and the object of all judicial interpretation of it is to determine what intention is conveyed, either expressly or by implication, by the language used, so far as it is necessary for determining whether the particular case or state of facts presented to the interpreter falls within it.

Role of Adjudicating Authority under GST Act & Analytical Legal Positivism

January 30, 2022 5745 Views 6 comments Print

ow does an Adjudicating Authority perform his quasi-judicial functions? Rather the question should be How should an Adjudicating Authority perform his quasi-judicial functions? First he has to read the entire statute; then interprets the various provisions of the statute; records the findings of facts; then applies legal rules to them correctly and gives his decisions.  

GST on ocean freight and scope of delegated legislation

February 23, 2021 6546 Views 6 comments Print

GST on ocean freight and scope of delegated legislation (This article focuses only a limited aspect; “Delegated legislation can be held to be invalid when it is inconsistent with the parent Act.”) “No, Executives. You can’t overstep”. Perhaps, this is the single most essence of the judgement of the Hon’ble Gujarat High Court in Mohit […]

Hire-purchase and GST ACT

June 22, 2020 29610 Views 7 comments Print

For GST purposes it is necessary to classify correctly agreement involving hire, lease, or bailment of goods. Classification of an agreement as a hire purchase agreement, an agreement to hire or as being outside those ambits, affects the GST treatment of the agreement and consequently the GST liability.

Mens rea under CGST Act, 2017

December 2, 2019 8667 Views 5 comments Print

To analyse the CGST ACT, the maxim actus non facit reum, nisi mens sit rea, has however no application to the offences under CGST ACT in its purely technical sense because the ingredient of various offences contain expressed propositions as to the state of mind of the wrong-doer.

Proving Input Tax Credit under GST

September 15, 2019 22002 Views 11 comments Print

Input Tax Credit (ITC) is a mechanism to avoid cascading effect. This unique feature of ITC has made itself perhaps one of the most controversial and litigated features in the erstwhile indirect tax regime and under GST regime, no doubt it will continue. While the registered persons fight tooth and nail to defend this credit, […]

Rectification of errors under GST

September 4, 2019 15228 Views 3 comments Print

To err is human and GST authorities are no exception. The adjudicating authority, while passing or issuing any decision or order or notice or certificate or any other document, it is expected to be free from errors. But errors may creep in inadvertently or unintentionally. It is the duty of the adjudicating authority, who has […]

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