2025 SCC Vol. 2 Part 4
Criminal Procedure Code, 1973 — S. 319 — Summoning of additional accused: Principles of law
Central Goods and Services Tax Act
Penalty can’t be imposed on goods in transit with valid tax invoice and e-way bill, even after suspension of GST registration: Allahabad High Court
Allahabad High Court directed the authorities to carry out the exercise in terms of Section 129 (1)(a) of the CGST Act within a period of two weeks from the date of this order.
Consequences of Failing to Comply with Summons in Tax Investigations — Recent Cases and Potential Implications under GST
by Brijesh Kothary* and Chitrartha Gupta**
Non-filing of GST returns for some period does not mean taxpayer’s GST registration will be cancelled retrospectively: Delhi HC
“The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit do so. Such satisfaction cannot be subjective but must be based on some objective criteria.”
Chhattisgarh High Court upholds constitutional validity of Section 16(4) of Central Goods and Services Tax Act, 2017
“The petitioner herein, which has filed the present writ petition, is only a proprietorship firm and not a citizen and therefore cannot claim protection of Article 19(1)(g) of the Constitution.”
Allahabad High Court orders interim stay on the GST demand of Rs. 1,081 crores against Paytm’s parent company, One 97 communications
Allahabad High Court adjourned the tax writ of Paytm’s parent company, will decide the issue that whether the supply of mobile recharge coupons and DTH recharge vouchers to recipients, who are in other States, would be interstate supply or intra-state supply.
2023 SCC Vol. 1 Part 2
Central Goods and Services Tax Act, 2017 — S. 174(2)(c) — Scope of: First part protects any right, privilege, obligation, etc. under
Privity of Consideration: A Contractual Doctrine Seeking to Find Space in GST Law
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 68
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
[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation
Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to
GST on lotteries| Prize money not to be excluded for computing the taxable value of supply, holds SC
Supreme Court: The 3-judge bench of Ashok Bhushan*, R. Subhash Reddy and MR Shah, JJ has held that while determining the taxable
Supreme Court upholds constitutionality of imposition of GST on lotteries, betting and gambling
Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of
Chh AAR | Amount payable by supplier but incurred by service recipient, is includible in value of supply of goods or services
Authority for Advance Ruling, Chhattisgarh: The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner