ATC Tires Pvt. Ltd. vs. Joint Commissioner of GST & Central Excise: ATC Tires Pvt. Ltd. vs. Joint Commissioner of GST & Central Excise β Refund of ITC in Supplies to SEZ Units (Madras HC, 2022) Background The Goods and Services Tax (GST) regime grants special benefits to Special Economic Zones (SEZs) by treating supplies […]
βοΈ Baker Hughes Asia Pacific Ltd. vs. Union of India β Rajasthan High Court on Refund under Inverted Duty Structure (2022) π Background The oil and gas sector has always been critical to Indiaβs economic growth. To reduce the tax burden and cascading effect in this industry, the Central Government issued Notification No. 3/2017-CT(R) dated […]
π Union of India vs. VKC Footsteps India Pvt. Ltd. β Supreme Court on Refund of ITC under Rule 89(5) (2021) Union of India vs. VKC Footsteps India Pvt. Ltd.: One of the most debated issues under GST has been whether refund of unutilized Input Tax Credit (ITC) in cases of inverted duty structure (when […]
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 […]
π§Ύ LGW Industries Ltd. vs. Union of India (2022) β Calcutta High Court on ITC Denial Due to Non-Existent Suppliers π Background The judgment in LGW Industries Ltd. vs. Union of India [(2022) 134 Taxmann.com 42 (Calcutta High Court)] deals with a recurring and critical issue under the GST regime β denial of Input Tax […]
Β Bhagwati Construction vs. Union of India β Gujarat High Court on Refund Eligibility When Tax Paid via ITC Ledger (2022) π 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. β Supreme Court on Rectification of GSTR-3B and ITC Claim Beyond Prescribed Period (2021) π Background Union of India vs. Bharti Airtel Ltd.: The introduction of GST in July 2017 marked a massive transition in Indiaβs indirect tax system. In the initial months, the GST return-filing mechanism was […]
π S.S. Industries vs. Union of India β Gujarat High Court on Blocking of ITC under Rule 86A (2020) π 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 […]
π§Ύ 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 β 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:π 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 […]
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