GST Exemption on Annuity Payments Upheld by Karnataka High Court: Infrastructure projects under Public-Private Partnership (PPP) models often involve the Government paying annuity to concessionaires instead of permitting toll collection. A key issue in such models is whether annuity payments for road construction and maintenance qualify for GST exemption. In DPJ Bidar-Chincholi (Annuity) Road Project […]
Bhagwati Construction vs. Union of India – Gujarat High Court on Refund Eligibility When Tax Paid via ITC Ledger (2022) 📌 Background Refund and reimbursement of GST often generate disputes, particularly in cases where the mode of tax payment (cash ledger vs. credit ledger) becomes a ground for denial. In Bhagwati Construction vs. Union of […]
Union of India vs. Bharti Airtel Ltd. – Supreme Court on Rectification of GSTR-3B and ITC Claim Beyond Prescribed Period (2021) 📌 Background Union of India vs. Bharti Airtel Ltd.: The introduction of GST in July 2017 marked a massive transition in India’s indirect tax system. In the initial months, the GST return-filing mechanism was […]
🏭 S.S. Industries vs. Union of India – Gujarat High Court on Blocking of ITC under Rule 86A (2020) 📌 Background S.S. Industries vs. Union of India:The blocking of Input Tax Credit (ITC) under Rule 86A of the CGST Rules has been one of the most debated issues in GST litigation. The rule empowers authorities […]
🧾 Kalyan Jewellers GST Ruling: AAAR Tamil Nadu Clarifies Time of Supply and Tax on Gift Vouchers (2021) AAAR Tamil Nadu Ruling on Kalyan Jewellers:The ruling in In Re: M/s Kalyan Jewellers India Ltd. [2021 (4) TMI 885 (AAAR, Tamil Nadu)] addresses one of the most debated issues under GST — the time of supply […]
Union of India vs. AAP & Company (2021):The Supreme Court in Union of India vs. AAP & Company [(2021) 133 Taxmann.com 168 (SC)] addressed a critical question under the GST regime:👉 Whether Form GSTR-3B qualifies as a return under Section 39 of the CGST Act, 2017, and consequently, whether the limitation for availing Input Tax […]
DY Beathel Enterprises vs. State Tax Officer (2021): DY Beathel Enterprises vs. The State Tax Officer [2021 (3) TMI 1020 (Madras High Court)] examined a critical issue under GST law — whether Revenue authorities can recover GST from the purchaser when the supplier has collected but failed to remit tax to the Government. The Madras […]
Sonka Publication GST Case: The GST framework relies heavily on the HSN classification system, and disputes often arise over the correct classification of goods. A key area of litigation has been the distinction between printed educational books and exercise books, as the former are exempt under Notification No. 2/2017-CT(R) dated 28.06.2017, while the latter are […]
Taghar Vasudeva Ambrish vs. Union of India: The question of whether hostel accommodation qualifies as a “residential dwelling” under the Goods and Services Tax (GST) regime has been a recurring issue for property owners and education-related service providers. In Taghar Vasudeva Ambrish vs. Union of India [2022 (2) TMI 780 – Karnataka High Court], the […]
PAN and TAN Explained (2025) The Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN) are vital identifiers under the Income-tax Act, 1961, enabling smooth tax administration in India.This comprehensive guide explains their meaning, purpose, structure, application process, online verification, and compliance tips — essential for every taxpayer, business, and professional. 1. […]
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