Waiver of Penalty Under GST Laws: Building a Case for the Taxpayers
by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 27
Goods and Services Tax
Online Money Gaming Under GST: The “Goods” Conundrum!
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76
Government constitutes State Benches of GST Appellate Tribunal with effect from 14-9-2023
On 14-9-2023, the Central Government, on recommendations of the Goods and Services Tax (‘GST’) Council, constitutes the State Benches of the Goods
Fixed Establishment: The Indirect Tax Avatar
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
Examining Applicability of Input Tax Credit on Corporate Social Responsibility in 2023
by Urja Joshi† and Amisha Upadhyay††
Delhi High Court | Tax, interest and penalty collected by Revenue during the investigation, without following due procedure, is involuntary; Assessee entitled to refund
Delhi High Court: In a case filed questioning whether the cumulative sum of Rs. 1,80,10,000/- deposited on behalf of the
Gujarat Authority for Advance Ruling| ‘Combined Wire Rope’ not a part of the fishing vessel, thus, not eligible for GST at 5 percent
Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services
What constitutes a ‘government authority’ or ‘government entity’; Karnataka Authority of Advanced Ruling answers
Authority of Advanced Ruling (Karnataka): The two-member bench of M.P Ravi Prasad and T. Kiran Reddy has ruled that works
Authority for Advance Ruling| GST applicable on Bus Air conditioning system, comprising rooftop unit, compressor and installation kit
Authority for Advance Ruling (Karnataka): In an application filed to sought advance ruling regarding the classification of the applicant’s product,
Authority for Advance Ruling (Karnataka) |Karnataka Textbook Society is neither classified as a “State Government” nor an “Educational Institution”
Authority for Advance Ruling (Karnataka): In a case relating to whether Karnataka Textbook Society(‘KTBS’) can be classified as an “educational institution” or
When does a vessel support service qualify as ‘Export of Services’? AAR explains
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided
Levy of GST on the fees payable to SEBI
On 18-07-2022, SEBI has issued a circular for all the Market Infrastructure Institutions, Companies who have listed / are intending list their
Madras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing ‘rejected’ would not suffice
Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22
Classification of Services: A Vexed Question in GST Laws
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 54
Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed
Orissa High Court: A Division Bench of Krushna Ram Mohapatra and Murahari Sri Raman, JJ. in a case where due to pandemic
Whether on coming into force of GST Act a Municipal Corporation can levy advertisement tax/fee? Kar HC analyses
Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that
Jhar HC | Specific ingredients must clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself in accordance with S. 74 of JGST Act, 2007
Jharkhand High Court: A Division Bench of Aparesh Kumar Singh and Anubha Rawat Choudhary, JJ., allowed the petition and directed the respondents
Central Goods and Services Tax (Eighth Amendment) Rules, 2021
On September 24, 2021, the Central Government on the recommendations of the Council, makes the Central Goods and Services Tax (Eighth Amendment)
Exemption versus Zero rating: Demystifying non-taxable supplies under Goods and Services Tax
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 38