ITC Archives | SCC Times

‘Arbitrary withholding of refund claims for specific periods, despite precedents, is contrary to principles of fairness and equity’: Allahabad HC grants relief to Samsung

“Taxation serves as the cornerstone of governmental revenue, facilitating the provision of public services and infrastructure. Essential to this system is consistency, ensuring that similar factual and legal circumstances are met with uniform treatment.”

Case Briefs High Courts

[Trade mark Infringement] Madras HC restrains sale of Sunfeast Mom’s Magic butter cookies in blue wrapper, being deceptively similar to Britannia Good day

There will be confusion in the market, especially, in the nature of the product being Cookies, sold in the shelves of supermarkets, any ordinary customer looking at the shelf is bound to be deceived. Therefore, the product of ITC Ltd. is deceptively similar to that of Britannia.

Case Briefs High Courts

Services provided by EY India to overseas EY entities are not “intermediary services”; Delhi High Court directs processing of ITC refund applications filed by EY India

The Delhi High Court held that Ernst and Young Ltd. is not an ‘intermediary’ under the IGST Act, as it does not arranges or facilitates services to overseas EY entities from the third parties but only renders services to them.

Op Eds OP. ED.

VKC Footsteps Case: Marking a Seminal Moment in the Realm of Inverted Duty Structure

by Aishwarya Vardhan†

Op Eds OP. ED.

Interplay between CSR and GST

by Yash Vardhan Garu* and Akansha Bohra**

Advance Rulings Case Briefs

CSR under GST Reign | Goods provided free of cost under CSR activity to Kerala Flood affected people: Will Distributor be entitled to input tax credit? Ker AAR decides

Kerala Authority for Advance Ruling: S. Anilkumar, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint Commissioner of State Tax decided whether

Advance Rulings Case Briefs

Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply

Rajasthan Authority for Advance Ruling, GST: Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax) determined whether supplying of coaching

Advance Rulings Case Briefs

Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey & Speedo

Authority for Advance Ruling, GST: A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint

Advance Rulings Case Briefs

HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers

Himachal Pradesh, Authority for Advance Rulings: The Division Bench of Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Member (State Tax) and

Case Briefs High Courts

Ori HC | “Enormity of devious activities touch raw nerve of economic system and strike at the root of proper & effective functioning of GST regime”

Orissa High Court: S.K. Paigrahi, J., while addressing a matter, observed that, One cannot lose sight of the fact that GST regime is