Indirect Tax (Old Regime) Archive

A discussion on maintainability of Writ Petition under Article 226 where disputed questions of facts exist.

A discussion on maintainability of Writ Petition under Article 226 – where disputed questions of facts exist. Under Article 226 of the Constitution of India, the High Courts are given the power to issue writs. That this power to issue writ is a discretionary power of the High Courts.  However, the High courts while entertaining …

Hon’ble SC holds that dealer engaged in selling exclusively to Government can claim ITC even in absence of ‘C’ Form – TVS Motor Company

The Hon’ble SC  in the case of TVS Motor Company  held that a dealer engaged in selling exclusively to Government entities  can claim ITC even in absence of ‘C’ Form  as there sales are easily verifiable.     1. The said judgement in the case of M/s TVS Motor Company Limited (Civil Appeal No. 10560-10564 …

Merely because seller did not deposit VAT with Govt., the buyer cannot be denied benefit of ITC – Delhi HC in Suvasini Charitable Trust – represented by ALA Legal

Summary of SUVASINI CHARITABLE TRUST V. GOVERNMENT OF NCT OF DELHI & ANR. The petitioner was represented by a team of ALA Legal, lead by Mr. Puneet Agrawal, Partner, ALA Legal. He may be reached at puneet@alalegal.in Download full text here: Suvasini Charitable Trust – Delhi HC The Hon’ble High Court of Delhi on 26th October 2017 was …