Explore the nuanced interpretation of exemption notifications in tax statutes by the Hon’ble Supreme Court, emphasizing the distinction between general exemptions and those with a beneficial purpose. The case analysis involves the eligibility of buildings used for religious or educational purposes, shedding light on the pivotal role of user, dominant object, and the broader scope of ‘used principally for.
Understanding the impact of the Black Money Act on assets acquired outside the purview of the Indian Income Tax Act. Can NRIs be penalized?
Understanding the constitutional validity of penalty and prosecution on assets acquired before the commencement of the Black Money Act in India.
Shalaka Infra-Tech India Pvt. Ltd. Vs Union of India (Bombay High Court) The Division Bench of Justice R D Dhanuka and Justice S M Modak of the Bombay High Court has expressed its concern over the allegations made by several assessees in various petitions about the repeated summons issued by the GST authorities for the […]
Nodal Officer, Jt. Commissioner Vs. Das Auto Centre (Calcutta High Court) Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter of Nodal Officer versus M/s. Das Auto CentreM.A.T. 552 of 2020 and others in its judgment dated 14.12.2021 has allowed claiming of transitional credit through GSTR-3B in cases where Form TRAN-1 could […]
The Hon’ble Calcutta High Court in the case of M/s LGW Industries Limited & Ors. v. Union of India & Ors., (WPA No.23512 of 2019) vide its judgment dated 13th December’2021 has remanded the matter back to the GST authorities to consider afresh the cases of the petitioners on the issue of their entitlement of […]
Meta Tiles Pvt. Ltd. Vs Union of India (Bombay High Court) Hon’ble Bombay High Court issues notice in challenge to Constitutional validity of 16(4) of the CGST Act In terms of section 16(4) of the Central GST Act and Maharashtra GST Act, a taxpayer is not entitled to take input tax credit in respect of any […]
In re Mallcom India Limited (Uttarakhand High Court) Hon’ble Uttarakhand High Court issues notice to the GST Department coercive recovery regarding demand of ITC due to misclassification of goods by the supplier Mallcom India Limited has filed a writ petition vide WPMS No. 1206 of 2021 before the Hon’ble Uttarakhand High Court seeking refund of […]
Maa Durga Plastic Vs Assistant Commissioner (Calcutta High Court) Constitutional validity of Section 140(5) of the CGST Act to the extent that it denies ITC on capital goods in transit challenged before Hon’ble Calcutta High Court Maa Durga Plastic has filed a writ petition vide W.P.A. No. 10340 of 2021 before the Hon’ble Calcutta High […]
Surat Mercantile Association Vs Union of India (Gujarat High Court) Rule 36(4) of the Central GST Rules and Gujarat and GST Rules, 2017 restricts Input tax credit to be availed by the buyer of goods or services in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers […]
