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GST Not Applicable on Arbitral Damages Without Supply Element: Bombay HC
Case Law Details
- Case Name
- Tata Sons Private Ltd. Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Tata Sons Private Ltd. Vs Union of India (Bombay High Court)
Arbitral award damages not consideration for supply — settlement in enforcement proceedings not independent agreement under Section 7 read with Entry 5(e) — IGST demand of Rs. 1524 crores quashed
Principles of Law as evolved from Judgment
SCOPE OF SUPPLY — SECTION 7 READ WITH SCHEDULE II ENTRY 5(e)
Independent agreement is a prerequisite for Entry 5(e). Entry 5(e) of Schedule II — “agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act” — can operate only where...
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