Supreme Court Stays GST Showcause Notices Against Online Gaming Companies
8 hours, 22 minutes ago

Supreme Court Stays GST Showcause Notices Against Online Gaming Companies

Live Law  

The Supreme Court on Friday stayed the showcause notices issued by GST authorities to online gaming companies and casinos over alleged tax evasion. Last year, the Supreme Court had transferred to itself petitions pending in High Courts challenging the imposition of 28% Goods and Services Tax on online gaming companies. In a brief hearing held in January 2024, Senior Advocate Harish Salve, for the online gaming companies, argued that there is no supply of 'actionable claim' to impose GST on the 100% of the face value of the bet or the amount paid into the totalisator. In the Gameskraft matter, the Supreme Court had stayed the Karnataka High Court's judgment which had quashed the GST Intimation Notice to the tune of Rs 21,000 crore issued to the the gaming company.

Supreme Court Court Online Gaming Companies  gst  tax  stays  services  notices  gaming  court  stayed  companies  showcause  supreme  online

History of this topic

Supreme Court gives big relief for online gaming sector. Details here
Trending News
20 hours, 8 minutes ago

Supreme Court gives big relief for online gaming sector. Details here

India Today  

In a significant turn of events, the Supreme Court has stayed show-cause notices for goods and services tax worth a staggering Rs 1.12 lakh crore issued to online gaming companies. RELIEF FOR GAMING SECTOR AND REVENUE DEPARTMENT The stay has been welcomed by both online gaming companies and the revenue department, albeit for different reasons. INDUSTRY AWAITS LEGAL CLARITY Abhishek …

Karnataka High Court Annual Digest 2024 [Part I]
2 weeks, 1 day ago

Karnataka High Court Annual Digest 2024 [Part I]

Live Law  

Citation No: 2024 LiveLaw 1 to Citation No: 2024 LiveLaw 260 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. A division bench of Chief Justice Prasanna B Varale and …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 weeks, 3 days ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 weeks, 3 days ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 weeks, 4 days ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Department Failed To Prove Non-Existence Of Firms: Rajasthan High Court Grants Bail To Assessee Charged For Issuing Fake Invoices
1 month ago

Department Failed To Prove Non-Existence Of Firms: Rajasthan High Court Grants Bail To Assessee Charged For Issuing Fake Invoices

Live Law  

The Rajasthan High Court granted bail to the assessee charged for issuing fake invoices to the firms on the ground that the department failed to prove that these firms are not in existence and their GST registration have been cancelled. The Bench of Justice Ganesh Ram Meena observed that “……there is nothing on record that who claimed how much input …

Tax Weekly Roundup: November 25 - December 01, 2024
1 month, 1 week ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
1 month, 1 week ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
1 month, 1 week ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the …

Himachal Pradesh HC Upholds Levy Of GST On Mining Royalty Payable Under Mining Concession Granted By State
1 month, 4 weeks ago

Himachal Pradesh HC Upholds Levy Of GST On Mining Royalty Payable Under Mining Concession Granted By State

Live Law  

The Himachal Pradesh High Court has dismissed a writ petition challenging notifications issued by the Central government for levy of GST on Royalty paid by a Mineral Concession Holder for mining concession granted by the State. A division bench of Acting Chief Justice Tarlok Singh Chauhan and Justice Satyen Vaidya observed that India Cement Ltd. was overruled by a nine-Judge …

GST Council to deliberate on taxation of insurance premium, report on online gaming
4 months ago

GST Council to deliberate on taxation of insurance premium, report on online gaming

The Hindu  

The GST Council on Monday is expected to deliberate on a host of issues, including taxation of insurance premium, GoM's suggestions on rate rationalisation, and a status report on online gaming, sources said. The GST Council, chaired by Finance Minister Nirmala Sitharaman and comprising state ministers, will decide on whether to reduce the tax burden on health insurance from the …

GST Council to deliberate on taxation of insurance premium, report on online gaming
4 months ago

GST Council to deliberate on taxation of insurance premium, report on online gaming

New Indian Express  

NEW DELHI: The GST Council on Monday is expected to deliberate on a host of issues, including taxation of insurance premium, GoM's suggestions on rate rationalisation, and a status report on online gaming, sources said. Sources said the fitment committee, comprising Centre and state tax officials, will present a report on GST levied on life, health and reinsurance premiums and …

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
4 months, 3 weeks ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

Live Law  

Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
5 months, 3 weeks ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice …

Indirect Tax Cases Monthly Round Up: June 2024
6 months, 1 week ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
7 months, 3 weeks ago

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST

Live Law  

The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. The Bombay High Court has quashed the reassessment notices …

Rajasthan High Court Dismisses Petition Challenging GST Demand On Exhibition Services
7 months, 3 weeks ago

Rajasthan High Court Dismisses Petition Challenging GST Demand On Exhibition Services

Live Law  

The Jaipur Bench of the Rajasthan High Court has dismissed the petition challenging the GST demand on exhibition services.The bench of Justice Pankaj Bhandari and Justice Shubha Mehta did not find any reason to entertain the writ petition as the services received outside India are already taxable at the hands of the receiver of services, who is a registered person …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
10 months ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

Direct Tax Cases Weekly Round-Up: 25 February To 3 March 2024
10 months ago

Direct Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Supreme Court Case Title: Bharti Cellular Limited v. Assistant Commissioner of Income Tax and Another Citation : 2024 LiveLaw 176 In a significant development, the Supreme Court recently held that under Section 194-H of the Income Tax Act, 1961, cellular mobile service providers are not liable to deduct tax at source on income/profit component in payments received by their franchisees/distributors …

2023 Annual Digest Of GST Cases
11 months, 4 weeks ago

2023 Annual Digest Of GST Cases

Live Law  

Supreme Court State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Citation: 2023 LiveLaw 1351 Case Title: M/S Sethi Sons Versus Assistant Commissioner And Ors. The Delhi High Court has held that the refund application was filed twice on the GST portal but could not be uploaded due to technical glitches. Citation: 2023 …

Karnataka High Court Weekly Round-Up: [January 2 To January 7, 2024]
1 year ago

Karnataka High Court Weekly Round-Up: [January 2 To January 7, 2024]

Live Law  

Citations: 2024 LiveLaw 01 To 2024 LiveLaw 09 Nominal Index: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka. 2024 LiveLaw 9 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. I …

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court
1 year ago

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court

Live Law  

The Delhi High Court has held that the order cancelling the petitioner's GST registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that if the petitioner's GST registration is restored, the petitioner would be obliged to update its returns …

J&K And Ladakh High Court Seeks Union Finance Ministry's Response On Establishing GST Appellate Tribunal In The Region
1 year ago

J&K And Ladakh High Court Seeks Union Finance Ministry's Response On Establishing GST Appellate Tribunal In The Region

Live Law  

The High Court of Jammu and Kashmir and Ladakh has directed the Ministry of Finance, Government of India, to respond to a Public Interest Litigation plea urging the establishment of the Goods and Services Tax Appellate Tribunal in the region. The PIL was prompted by the court's recognition of the challenges faced by litigants due to the absence of the …

Tax Cases Weekly Round-Up: 17 To 23 December, 2023
1 year ago

Tax Cases Weekly Round-Up: 17 To 23 December, 2023

Live Law  

Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Case Title: CIT Versus Hersh Washesher Chadha Citation: 2023 LiveLaw 1305 The Delhi High Court has held that Section 69A of the Income Tax Act can only be invoked where books of account …

Supreme Court To Consider Online Gaming Companies' Plea Against 28% GST In January 2024
1 year ago

Supreme Court To Consider Online Gaming Companies' Plea Against 28% GST In January 2024

Live Law  

The Supreme Courton Friday posted a batch of writ petitions filed by online gaming companies, including Dream 11, Games 24x7, and Head Digital Works, challenging the constitutional validity of imposition of a 28% GST, to January 8, 2024.A bench comprising Chief Justice of India DY Chandrachud, Justice JB Pardiwala and Justice Manoj Misra refused to pass interim order in favour. …

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.
1 year, 1 month ago

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.

Live Law  

The Bombay High Court has issued the notice to the department on a plea challenging the GST show cause notice issued to online gaming company Playerzpot Media.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has ordered the GST authorities to refrain from passing any final orders on the SCN without leave of the Court.The petitioner or assessee …

Online money gaming, gambling: Kerala Government proposes Ordinance for amending State GST Act
1 year, 1 month ago

Online money gaming, gambling: Kerala Government proposes Ordinance for amending State GST Act

The Hindu  

The Kerala Government will promulgate an Ordinance to amend the Kerala State Goods and Services Tax Act to bring in more clarity to the taxation provisions related to online money gaming and gambling. In September, the Union Finance Ministry had issued notifications for implementing 28% uniform GST on online money gaming, casinos and horse racing. The Union Government decision was …

Over 70 GST notices issued to online gaming firms, ₹1.1 tn due
1 year, 1 month ago

Over 70 GST notices issued to online gaming firms, ₹1.1 tn due

Live Mint  

New Delhi: Online gaming companies have been issued 71 show cause notices relating to Goods and Services Tax in FY23 and in the current financial year up to October, minister of state for finance Pankaj Chaudhary informed the Rajya Sabha on Tuesday. However, since these notices are pending adjudication, the respective GST demand is not yet determined under the provisions …

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund
1 year, 1 month ago

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund

Live Law  

The Calcutta High Court has recently dismissed writ petitions by M/s Kayal Construction, which had been awarded tenders floated by the state government, on the condition that the petitioner would bear expenses for all the taxes/cess payable. Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any …

In GST Regime All Details Are Available On Portal Of GST Department, Department Must Verify: Allahabad High Court Quashes Penalty Order
1 year, 2 months ago

In GST Regime All Details Are Available On Portal Of GST Department, Department Must Verify: Allahabad High Court Quashes Penalty Order

Live Law  

The Allahabad High Court has held that in the GST regime all details and returns filed are available on the portal of the GST Department and the authorities can verify from the portal the amount of tax deposited after filing of GSTR -1 and GSTR 3 B. Since the petitioner had not availed any input tax credit, action could not …

Online gaming companies get ₹1 lakh crore GST show cause notices so far
1 year, 2 months ago

Online gaming companies get ₹1 lakh crore GST show cause notices so far

The Hindu  

GST authorities have issued show cause notices worth ₹1 lakh crore to online gaming companies for tax evasion so far, a senior official said on October 25. The government has amended the GST law, making it mandatory for overseas online gaming companies to register in India from October 1. "Online gaming companies served notices worth about ₹1 lakh crore by …

Gaming, gambling firms sent notices for ₹1 trillion GST dues
1 year, 2 months ago

Gaming, gambling firms sent notices for ₹1 trillion GST dues

Live Mint  

Online gaming platforms and casinos have been sent show-cause notices to reclaim over ₹1 trillion in goods and services tax, but the recovery of the amount will depend on what the Supreme Court decides on the dispute, a government official said on Wednesday. Ltd, which secured a favourable order from the Karnataka high court in May on the levy of …

Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp.
1 year, 2 months ago

Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp.

Live Law  

The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp.The bench of Justice M.S. The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp. In addition to contesting several other circulars, clarifications, and rate notifications issued by the Central Board of Indirect …

Sikkim High Court Stays GST Show Cause Notice Against Casino And Online Gaming Company, Delta Corp.
1 year, 2 months ago

Sikkim High Court Stays GST Show Cause Notice Against Casino And Online Gaming Company, Delta Corp.

Live Law  

The Sikkim High Court has stayed the GST demand against casino and online gaming company Delta Corp.The bench of Justice Bhaskar Raj Pradhan has mandated that the department and respondents maintain the status quo regarding the show cause notice. The Sikkim High Court has stayed the GST demand against casino and online gaming company Delta Corp. The bench of Justice …

52nd GST Council Meeting: What Lies Ahead For Online Gaming, SGST & Beyond?
1 year, 3 months ago

52nd GST Council Meeting: What Lies Ahead For Online Gaming, SGST & Beyond?

News 18  

52nd GST Council Meeting October 7, 2023: The upcoming 52nd GST Council Meeting, scheduled for October 7, 2023, in New Delhi, holds profound significance as it is anticipated to be a pivotal meeting in addressing various critical agenda items such as taxation of crypto and NFT tokens, clarifications on ESOP, rate rationalisation and evaluation of the progress made by individual …

Show cause notices to e-gaming cos as per legal provisions, GST demand based on data analysis: CBIC chief
1 year, 3 months ago

Show cause notices to e-gaming cos as per legal provisions, GST demand based on data analysis: CBIC chief

The Hindu  

E-gaming companies have been issued show cause notices for alleged GST evasion as per legal provisions, the head of Central Board of Indirect Taxes and Customs Sanjay Kumar Agarwal said on September 28, adding that the tax demanded is based on analysis of data. Since then, online gaming companies like Dream11 and casino operator Delta Corp have received show cause …

GST Council sticks to its guns, imposes 28% tax on online gaming
1 year, 5 months ago

GST Council sticks to its guns, imposes 28% tax on online gaming

The Hindu  

The GST Council on August 2 blinked a little on technicalities and kept the door open for a review down the road, but stuck to its earlier decision to impose a 28% levy on the full face value of bets placed on online gaming, casinos and horse racing, with an eye on implementing it from October 1. Tamil Nadu Finance …

GST Council to impose 28% tax on online gaming firms
1 year, 5 months ago

GST Council to impose 28% tax on online gaming firms

The Hindu  

The Goods and Services Tax Council, at its 50th meeting on July 11, reduced or clarified the tax rate on some items ranging from uncooked or unfried snack pellets to special utility vehicles, exempted imported drugs to treat cancer and rare diseases, and brought an end to a years-long debate on tax treatment of online gaming, casinos and horse racing. …

50th GST council meeting: Setback for online gaming, horse racing, casinos; to attract 28% tax
1 year, 5 months ago

50th GST council meeting: Setback for online gaming, horse racing, casinos; to attract 28% tax

India TV News  

In a setback to online gaming companies, the GST Council on Tuesday decided that there will be a 28 per cent GST levy on full value of gaming, horse racing, and casinos. The GST Council, which held its 50th meeting under the chairmanship of Union Finance Minister Nirmala Sitharaman, decided to remove the distinction of game of skill and chance …

Rs 15,000 crore tax evasion detected, over 4,900 fake GST registrations cancelled
1 year, 6 months ago

Rs 15,000 crore tax evasion detected, over 4,900 fake GST registrations cancelled

Op India  

On the 5th of July, a senior tax official stated that the GST authorities have cancelled over 4,900 fake GST registrations, since the 16th of May, 2023. He stated that in the drive against fake registration, till July 4, over 69,600 GST Identification Numbers have been selected for physical verification by field tax officers. Speaking at the ASSOCHAM’s National Conclave …

Online Rummy Games Played Are Not Taxable As ‘Betting’ And ‘Gambling: Karnataka High Court Quashes GST Intimation Notice Demanding Rs. 21,000 Crores Against Gameskraft
1 year, 7 months ago

Online Rummy Games Played Are Not Taxable As ‘Betting’ And ‘Gambling: Karnataka High Court Quashes GST Intimation Notice Demanding Rs. 21,000 Crores Against Gameskraft

Live Law  

The Karnataka High Court has quashed the GST Intimation Notice to the tune of Rs 21,000 crore and held that online/electronic/digital Rummy games and other Online/Electronic/Digital games played on Gameskraft’s platforms are not taxable as "betting" and "gambling".The bench of Justice S.R. The Karnataka High Court has quashed the GST Intimation Notice to the tune of Rs 21,000 crore and …

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court
1 year, 8 months ago

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

Live Law  

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.The bench of Justice Vijay Bishnoi and Justice Praveer Bhatnagar has directed the firm to file an application for restoration of its GST registration before the competent authority, which shall consider and decide. …

Rajasthan High Court Upholds GST Demand On Royalty Paid To The Mining Department Towards Mining Lease
1 year, 8 months ago

Rajasthan High Court Upholds GST Demand On Royalty Paid To The Mining Department Towards Mining Lease

Live Law  

The Rajasthan High Court has upheld the GST demand on royalty paid to the Mining Department towards mining lease. The petitioner challenged the show cause notice/assessment orders issued by the respondent, GST Department raising demand of GST on royalty paid to the respondent, Mining Department towards mining lease. The department submitted that the issue involved in this writ petition has …

Ahead of GST Appellate Tribunal’s launch, an SOP for investigations
1 year, 9 months ago

Ahead of GST Appellate Tribunal’s launch, an SOP for investigations

The Hindu  

With Parliament clearing the decks for the establishment of Goods and Services Tax Appellate Tribunal to resolve rising disputes under the nearly six-year-old indirect tax regime, the Revenue Department is in the process of finalising a standard operating procedure for officers undertaking intelligence and investigation work. “With the legal landscape of indirect taxes getting transformed, the need arises to prepare …

GST appellate tribunal may be headed by a former Supreme Court judge
1 year, 9 months ago

GST appellate tribunal may be headed by a former Supreme Court judge

The Hindu  

The Goods and Services Tax Appellate Tribunal is likely to be headed by a former Supreme Court judge or a former Chief Justice of a High Court and its framework may permit the resolution of disputes involving dues or fines of less than Rs. While there will be one principal bench of the Appellate Tribunal in New Delhi and several …

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns
1 year, 9 months ago

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns

Live Law  

The Karnataka High Court has permitted the Superintendent of Central Tax to pass suitable orders for revocation of the cancellation of the GST registration, if the petitioner/assessee files returns.The single bench of Justice B. M. Shyam Prasad has observed that the cancellation of GST registration was without due opportunity and was arbitrary.The petitioner submitted that the respondent. The Karnataka High …

Constitute GST Tribunal To Reduce Needless Litigations In The Form Of Filing Writ Petitions: Bombay High Court Advises CBIC
1 year, 10 months ago

Constitute GST Tribunal To Reduce Needless Litigations In The Form Of Filing Writ Petitions: Bombay High Court Advises CBIC

Live Law  

The Bombay High Court has advised the Central Board of Indirect Taxes to construct GST tribunals to reduce needless litigation in the form of filing writ petitions. "It would be advisable, to avoid further complications, that the Board issues instructions to incorporate Clause 4.2 of the Circular dated 18 March 2020 in each order which is appealable to the Appellate …

Reform reluctance: On the 49th GST council meeting
1 year, 10 months ago

Reform reluctance: On the 49th GST council meeting

The Hindu  

Meeting in person after nearly eight months, the Goods and Services Tax Council last Saturday reached a broad consensus on establishing GST Appellate Tribunals to resolve disputes under the tax regime launched in July 2017. This raises hopes of quicker disposal of GST disagreements that are adding to courts’ caseloads, but the reason for delaying this vital cog of the …

100 Important High Court Judgments of GST in 2022
2 years ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

Discover Related