Goods and Services Tax

Supreme Court Directs GST Council to Implement Digital Document Identification System: Pradeep Goyal vs. Union of India (2022)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 279A, Document Identification Number (DIN) System, Goods and Services Tax, Judges, M.R. Shah

Supreme Court Directs GST Council to Implement Digital Document Identification System: Pradeep Goyal vs. Union of India (2022) LEGAL ISSUE: Whether the GST Council should recommend the implementation of a Document Identification Number (DIN) system for all state tax communications. CASE TYPE: Public Interest Litigation related to Tax Administration. Case Name: Pradeep Goyal vs. Union […]

Supreme Court Directs GST Council to Implement Digital Document Identification System: Pradeep Goyal vs. Union of India (2022) Read Post »

Supreme Court Upholds Restriction on GST Refund for Input Services: Union of India vs. VKC Footsteps India Pvt Ltd (2021)

/ CGST Act, Constitutional Law, Constitutional Law with Article 14, Dhananjaya Y Chandrachud, Goods and Services Tax, Goods and Services Tax with Rule 89, Goods and Services Tax with Section 54, Judges, MR Shah

Supreme Court Upholds Restriction on GST Refund for Input Services: Union of India vs. VKC Footsteps India Pvt Ltd (2021) LEGAL ISSUE: Whether the refund of unutilized Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime includes credit on input services, or is restricted to input goods. CASE TYPE: Tax Law (Goods

Supreme Court Upholds Restriction on GST Refund for Input Services: Union of India vs. VKC Footsteps India Pvt Ltd (2021) Read Post »

Supreme Court Upholds GST Compensation Cess Act: Union of India vs. Hind Energy and Coal Benefication (2018)

/ A.K. Sikri, Ashok Bhushan, Clean Energy Cess, Constitutional Law, Constitutional Law with Article 246A, Constitutional Law with Article 270, Goods and Services Tax, GST Compensation Cess, Judges, Legislative Competence, Tax Law

Supreme Court Upholds GST Compensation Cess Act: Union of India vs. Hind Energy and Coal Benefication (2018) LEGAL ISSUE: Whether the Goods and Services Tax (Compensation to States) Act, 2017 is constitutionally valid and within the legislative competence of the Parliament. CASE TYPE: Tax Law, Constitutional Law Case Name: Union of India & Anr. vs.

Supreme Court Upholds GST Compensation Cess Act: Union of India vs. Hind Energy and Coal Benefication (2018) Read Post »

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