Supreme Court clarifies service tax on Merchant Discount Rate in credit card transactions: Commissioner of GST vs. Citibank N.A. (2024) LEGAL ISSUE: Whether service tax is separately payable on the interchange fee in credit card transactions, in addition to the service tax on the Merchant Discount Rate (MDR). CASE TYPE: Tax Law (Service Tax) Case […]
Supreme Court Clarifies Refund Timelines under Delhi Value Added Tax Act Date of the Judgment: 01 May 2024 Citation: 2024 INSC 364 Judges: Pamidighantam Sri Narasimha, J. and Prasanna Bhalachandra Varale, J. Can tax authorities adjust a refund amount against outstanding dues even after the statutory deadline for processing the refund has passed? The Supreme
Supreme Court Upholds Delhi’s Sales Tax on Silk Fabric: Saree Sansar vs. Govt. of NCT of Delhi (2024) LEGAL ISSUE: Whether the Delhi Government can levy sales tax on silk fabric, which is listed under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. CASE TYPE: Tax Law. Case Name: Saree Sansar vs.
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 Clarifies States’ Power to Amend VAT Laws Post GST Implementation LEGAL ISSUE: Scope of states’ power to amend Value Added Tax (VAT) laws after the implementation of the Goods and Services Tax (GST). CASE TYPE: Tax Law, Constitutional Law Case Name: The State of Telangana & Ors. vs. M/S Tirumala Constructions [Judgment Date]:
Supreme Court Clarifies Tax on Tinted Glass: Triveni Glass vs. Commissioner of Trade Tax (2023) LEGAL ISSUE: Whether tinted glass sheets are taxable as “goods or wares made of glass” or as unclassified items. CASE TYPE: Tax Law Case Name: M/S TRIVENI GLASS LIMITED vs. COMMISSIONER OF TRADE TAX, U.P. Judgment Date: 09 October 2023
Supreme Court Upholds Himachal Pradesh Passenger Tax on Employee Transport: NHPC Ltd. vs. State of Himachal Pradesh (2023) LEGAL ISSUE: Whether the Himachal Pradesh State Legislature validly removed the basis of a High Court judgment by amending the Himachal Pradesh Passengers and Goods Taxation Act, 1955, to include free transport for employees within the ambit
Supreme Court Clarifies Tax on Maize Starch: Santhosh Maize & Industries Limited vs. State of Tamil Nadu (2023) LEGAL ISSUE: Whether maize starch is exempt from sales tax as a product of millet or taxable as a type of starch. CASE TYPE: Tax Law (Sales Tax) Case Name: Santhosh Maize & Industries Limited vs. The
Supreme Court Clarifies Tax on Maize Starch: Santhosh Maize & Industries Limited vs. State of Tamil Nadu (2023) LEGAL ISSUE: Whether maize starch is exempt from sales tax as a “product of millet” or taxable as “starch of any kind”. CASE TYPE: Tax Law Case Name: Santhosh Maize & Industries Limited vs. The State of
Supreme Court Upholds Mandatory Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 355 LEGAL ISSUE: Whether penalty and interest under the Gujarat Sales Tax Act, 1969 can be waived based on a taxpayer’s bonafide belief and payment of the principal tax amount. CASE TYPE: Tax
Supreme Court Upholds Tax Deduction at Source on Transfer of Right to Use Goods: State of Tripura vs. Chandan Deb (2023) LEGAL ISSUE: Whether tax can be deducted at source on the transfer of the right to use goods under the Tripura Sales Tax Act, 1976. CASE TYPE: Tax Law Case Name: The State of
Supreme Court Upholds Tax Attachment Order: Commercial Tax Officer vs. Neeraja Pipes (2023) LEGAL ISSUE: Whether a tax attachment order can be challenged on the grounds of non-service of assessment orders, especially when the assessee had prior knowledge of the tax liabilities. CASE TYPE: Tax Law, Revenue Recovery Case Name: The Commercial Tax Officer &
