Goods and Services Tax Act

Supreme Court Clarifies GST on Ocean Freight in CIF Contracts: Union of India vs. Mohit Minerals Pvt. Ltd. (2022) INSC 486

/ Constitutional Law, Constitutional Law with Article 269A, Constitutional Law with Article 286(2), Customs Act 1962, Customs Act 1962 with Section 2(26), Dhananjaya Y Chandrachud, Goods and Services Tax Act, Goods and Services Tax Act with Section 5(1), Goods and Services Tax Act with Section 5(3), Integrated Goods and Services Tax Act, 2017, Judges, Surya Kant, Vikram Nath

Supreme Court Clarifies GST on Ocean Freight in CIF Contracts: Union of India vs. Mohit Minerals Pvt. Ltd. (2022) INSC 486 LEGAL ISSUE: Whether Integrated Goods and Services Tax (IGST) can be levied on the ocean freight component of Cost-Insurance-Freight (CIF) contracts, and whether the Indian importer can be deemed the recipient of shipping services. […]

Supreme Court Clarifies GST on Ocean Freight in CIF Contracts: Union of India vs. Mohit Minerals Pvt. Ltd. (2022) INSC 486 Read Post »

Supreme Court clarifies interest on delayed GST refunds: Union of India vs. Willowood Chemicals & Saraf Natural Stone (2022)

/ Goods and Services Tax Act, Goods and Services Tax Act with Section 56, GST Refunds, Interest on Delayed Refunds, Judges, S. Ravindra Bhat, Tax Law, Tax Litigation, Uday Umesh Lalit

Supreme Court clarifies interest on delayed GST refunds: Union of India vs. Willowood Chemicals & Saraf Natural Stone (2022) LEGAL ISSUE: Determining the correct rate of interest applicable on delayed Goods and Services Tax (GST) refunds. CASE TYPE: Tax Law (Goods and Services Tax) Case Name: Union of India & Ors. vs. M/s. Willowood Chemicals

Supreme Court clarifies interest on delayed GST refunds: Union of India vs. Willowood Chemicals & Saraf Natural Stone (2022) Read Post »

Provisional Attachment under GST: Supreme Court clarifies powers in Radha Krishan Industries vs. State of Himachal Pradesh (2021)

/ Constitutional Law, Constitutional Law with Article 226, Dhananjaya Y Chandrachud, Goods and Services Tax Act, Goods and Services Tax Act with Section 83, Judges, M R Shah, Provisional Attachment

Supreme Court on Provisional Attachment under GST: Radha Krishan Industries vs. State of Himachal Pradesh (2021) LEGAL ISSUE: The legality and procedure of provisional attachment of property under the Goods and Services Tax (GST) Act. CASE TYPE: Tax Law, specifically relating to Goods and Services Tax (GST) Case Name: M/s Radha Krishan Industries vs. State

Provisional Attachment under GST: Supreme Court clarifies powers in Radha Krishan Industries vs. State of Himachal Pradesh (2021) Read Post »

Scroll to Top