Supreme Court Clarifies Input Tax Credit on Immovable Property Under CGST Act LEGAL ISSUE: Interpretation of Input Tax Credit (ITC) restrictions on immovable property under Section 17(5) of the Central Goods and Services Tax Act, 2017. CASE TYPE: Tax Law, specifically Goods and Services Tax (GST). Case Name: Chief Commissioner of Central Goods and Service […]
Supreme Court Clarifies Input Tax Credit on By-Products under UP VAT Act: Modi Natural S Ltd vs. Commissioner of Commercial Tax (2023) Date of the Judgment: November 6, 2023 Citation: 2023 INSC 974 Judges: Dr. Dhananjaya Y. Chandrachud, CJI., J.B. Pardiwala, J., Manoj Misra, J. Can a company manufacturing Rice Bran Oil (RBO) claim full
Supreme Court Reduces Penalty for Expired E-way Bill: Vardan Associates vs. State Tax (2023) LEGAL ISSUE: Whether a penalty imposed for transporting goods with an expired e-way bill should be reduced when the goods are owned by the transporter and not intended for sale. CASE TYPE: Goods and Services Tax (GST) Case Name: Vardan Associates
Supreme Court Upholds GST Summons, Limits High Court Interference: State of Gujarat vs. Choodamani Parmeshwaran Iyer (2023) LEGAL ISSUE: Whether High Courts can interfere with the statutory power of arrest under the Central Goods and Services Tax Act, 2017 (CGST Act) during summons for interrogation. CASE TYPE: Criminal Appeal (Tax Law) Case Name: The State
Supreme Court Clarifies Input Tax Credit Claims Under Karnataka VAT Act Date of the Judgment: 13 March 2023 Citation: (2023) INSC 208 Judges: M.R. Shah, J. and C.T. Ravikumar, J. Can a purchasing dealer claim Input Tax Credit (ITC) merely by producing invoices and payment records, or is there a higher burden of proof? The
Karnataka VAT Act: Supreme Court clarifies burden of proof for Input Tax Credit Date of the Judgment: 13 March 2023 Citation: (2023) INSC 212 Judges: M.R. Shah, J. and C.T. Ravikumar, J. Can a purchasing dealer claim Input Tax Credit (ITC) merely by producing invoices and payment receipts, or is there a higher burden of
Supreme Court Grants Bail in GST Evasion Case: Ratnambar Kaushik vs. Union of India (2022) LEGAL ISSUE: Whether bail should be granted to an accused charged with offenses under the Central Goods and Services Tax Act, 2017, considering the duration of incarceration, nature of evidence, and stage of proceedings. CASE TYPE: Criminal (Bail Application) Case
Supreme Court Grants Bail in GST Offence Case: Mohit Bathla vs. Central Goods and Service Tax (2022) LEGAL ISSUE: Grant of bail in cases involving offences under the Central Goods and Services Tax Act, 2017. CASE TYPE: Criminal Case Name: Mohit Bathla vs. Central Goods and Service Tax, Division Panipat, CGST Commissionerate, Panchkula [Judgment Date]:
Supreme Court Upholds GST on Lotteries, Dismisses Discrimination Claims: Skill Lotto Solutions vs. Union of India (2020) LEGAL ISSUE: Whether the levy of Goods and Services Tax (GST) on lotteries is constitutional and non-discriminatory. CASE TYPE: Tax Law Case Name: Skill Lotto Solutions Pvt. Ltd. vs. Union of India & Ors. [Judgment Date]: 03 December
Supreme Court Upholds Section 19(11) of Tamil Nadu VAT Act: Input Tax Credit Claims (2018) Date of the Judgment: October 12, 2018 Citation: (2018) INSC 967 Judges: A.K. Sikri, J., Ashok Bhushan, J. Can a registered dealer claim Input Tax Credit (ITC) under the Tamil Nadu Value Added Tax Act, 2006, even if the claim
Supreme Court Upholds Time Limit for Input Tax Credit Claims Under Tamil Nadu VAT Act Read Post »
LEGAL ISSUE: Interpretation of input tax credit provisions when a by-product is generated during the manufacturing process and sold as an exempted good. CASE TYPE: Tax Law – Karnataka Value Added Tax Act, 2003 Case Name: The State of Karnataka v. M/S. M.K. Agro Tech Pvt. Ltd. Judgment Date: 22 September 2017 Introduction Date of
