The issue is whether GST refunds are restricted by statutory timelines. The key takeaway is that unconstitutional tax collections must be refunded regardless of limitation.
The article explains that GST violations alone do not trigger PMLA unless they are connected to a scheduled predicate offence such as fraud or conspiracy under IPC.
Explore the application of the legal doctrine of res judicata in tax matters. This summary covers its general principles, limited applicability, and key exceptions in tax disputes.
Explore the Doctrine of Merger, a common law principle ensuring judicial discipline by merging subordinate court decisions with superior forum rulings, analyzing its scope, exceptions, and applicability across legal proceedings.
While a combined interpretation of Sub-section (1) and Sub-section (4) of Section 107 of the CGST Act, 2017 establishes a four-month time limit for filing an appeal against a decision or order, it’s important to recognize that the provisions of Section 107 are not absolute.
Explore the concept of “control” under the GST Act, 2017, and understand its implications on related persons’ transactions, commercial impacts, and legal interpretations.
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.
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.
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 (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 […]
