Judgements and Orders, Supreme Court and High courts of India

The provision contained in section 136 of the CGST Act, 2017 also states that a statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shal

The applicant is engaged in the business of providing the tour operators with the ‘Ancillary services’ such as Elephant Ride, guide charges, assistance charges, home host dinner, lunch/dinner at local restaurants, boat ride, camel ride, and saree tur

GST law was introduced with the objective of seamless flow of input tax credit but on actual implementation of CGST Act, 2017, admissibility of input tax credit has been restricted subject to provisions contained in section 17(5) of the CGST Act, 201

Recently Gujarat High Court ([TS-858-HC-2018(GUJ)-NT-Torrent Power Ltd]) has held that when a company is engaged in the business of supply and distribution of electric power which is principal supply, the ancillary and related supply such as applicat

Since the coming into force of Insolvency and Bankruptcy Code, 2016 (IBC) and operationalisation of National Company Law Tribunal(s) in India, various new legal issues have cropped up over the last 3 years before the NCLTs and NCLAT, which finally re

The point of taxation in the present case would be the date of JDA itself and service tax would be applicable as the JDA was entered before 01.07.2017 and the time to discharge such liability would be the month following the month in which SA was ent

High Court  held that the Notification prescribing rate of 5% in case of transportation service for import of goods and Entry No. 10 of RCM Notification requiring importer to pay tax under reverse charge, are ultra vires the IGST Act and hence, uncon

Thermax Ltd. (“Petitioner” )is engaged in the manufacture of Boilers, Heaters, Heat Pumps and Pollution control equipment for industrial use and all these equipment’s are capital goods falling under Chapter 84of the Central Excise Tariff Act, 1985 (“

This order of ITAT Mumbai, upheld by the Bombay High Court further establishes the principle that for an income to accrue to a person, corresponding liability to pay should also arise to the other party.

Many a times, we come across cases where the invoice has been raised close to the cut-off date, i.e. closer to the end of a financial year and the customer has accounted for and paid the invoice amount, as well as deducted and deposited the tax at ap