Central Goods and Services Tax Act, 2017

Input Tax Credit on Immovable Property: Supreme Court Interprets Section 17(5) of CGST Act (2024)

/ Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 with Section 16, Central Goods and Services Tax Act, 2017 with Section 17(5), Constitutional Law, Constitutional Law with Article 14, Input Tax Credit

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 […]

Input Tax Credit on Immovable Property: Supreme Court Interprets Section 17(5) of CGST Act (2024) Read Post »

Supreme Court Reduces Penalty for Expired E-way Bill in Goods Transportation: Vardan Associates vs. State Tax (31 October 2023)

/ Capital Goods, Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 with Section 129(1), Central Goods and Services Tax Act, 2017 with Section 2(19), Integrated Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 with Section 107(6), Integrated Goods and Services Tax Act, 2017 with Section 20

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 Reduces Penalty for Expired E-way Bill in Goods Transportation: Vardan Associates vs. State Tax (31 October 2023) Read Post »

Supreme Court Upholds GST Summons, Limits High Court Interference: State of Gujarat vs. Choodamani Parmeshwaran Iyer (2023)

/ Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 with Section 132, Central Goods and Services Tax Act, 2017 with Section 69, Central Goods and Services Tax Act, 2017 with Section 70, Code of Criminal Procedure, 1973, Code of Criminal Procedure, 1973 with Section 438, Constitution of India, Constitution of India with Article 226

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 Upholds GST Summons, Limits High Court Interference: State of Gujarat vs. Choodamani Parmeshwaran Iyer (2023) Read Post »

Supreme Court Grants Bail in GST Evasion Case: Ratnambar Kaushik vs. Union of India (2022)

/ A.S. Bopanna, Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 with Section 132, Code of Criminal Procedure, Code of Criminal Procedure with Section 439, Hima Kohli, Judges, Offences under CGST Act

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 Evasion Case: Ratnambar Kaushik vs. Union of India (2022) Read Post »

Supreme Court Grants Bail in GST Offence Case: Mohit Bathla vs. Central Goods and Service Tax (2022)

/ Bail, Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 with Section 132, Central Goods and Services Tax Act, 2017 with Section 134, Criminal Law, Criminal Law with Section 439, Judges, Pamidighantam Sri Narasimha, S. Ravindra Bhat, Uday Umesh Lalit

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 Grants Bail in GST Offence Case: Mohit Bathla vs. Central Goods and Service Tax (2022) Read Post »

Supreme Court Upholds GST on Lotteries, Dismisses Discrimination Claims: Skill Lotto Solutions vs. Union of India (2020)

/ Ashok Bhushan, Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 with Section 15, Central Goods and Services Tax Act, 2017 with Section 2(52), Constitutional Law, Constitutional Law with Article 14, Constitutional Law with Article 246A, Constitutional Law with Article 366(12), Judges, M.R. Shah, R. Subhash Reddy

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 GST on Lotteries, Dismisses Discrimination Claims: Skill Lotto Solutions vs. Union of India (2020) Read Post »

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