Article on SC judgement on labour cess

NO LABOUR CESS ON SUPPLY OF MATERIALS: ANALYSIS OF SC JUDGEMENT AND SUGGESTED WAY FORWARD The Hon’ble Supreme Court in the matter of Uttar Pradesh Power Transmission Corporation Limited and Anr. vs. C G Power and Industrial Solutions Limited and Anr. being SLP(C) No. 8630 of 2020 vide order dated 12.05.2021 has held that supply …

Madras High Court: GST liability on contribution collected by RWA’s taxable only in excess of Rs 7500/-

In a major relief to resident welfare association (RWA) members, the single judge bench of Justice Anita Sumanth has held that the goods and services tax (GST) is applicable only to monthly maintenance amount exceeding ₹7,500 only and not on the complete amount charged from members. The issue, submissions of the parties and High Court …

No requirement to reverse ITC under Section 17(5)(h) of CGST Act in case of loss of consumption of input which is inherent to manufacturing loss

Decision of Hon’ble Madras High Court (Hon’ble Single Judge Bench) in the case of M/s ARS Steels & Alloy International Pvt. Ltd. v. The State Tax Officer, (Batch of writ petitions led by W.P. No. 2885 of 2021) Gist There is no requirement to reverse input tax credit (under Section 17(5)(h) of CGST Act), in …

Judicial Scrutiny of the power of provisional attachment- Section 83 of the CGST Act

GST law provides a powerful tool to the administrative authorities to protect revenue of the government by allowing attachment of property under Section 83 of an alleged taxable person. Understanding the potential risk of abuse of such power, legislature has placed certain requirements that need to be met before authorities can attach property of the …

Orders of Hon’ble High Court of Delhi in Anil Goel v. Union of India, W.P. (C) No. 5177 of 2021

Orders of Hon’ble High Court of Delhi in Anil Goel v. Union of India, W.P. (C) No. 5177 of 2021 Order of Hon’ble Delhi High Court dated 06.05.2021 Order of Hon’ble Delhi High Court dated 13.05.2021 Order of Hon’ble Delhi High Court dated 24.05.2021 Order of Hon’ble Delhi High Court dated 25.05.2021 Order of Hon’ble …