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Category : GST Cafe

GST Cafe | Prescribed Limitation Of Three Months Is Different From A Period Of 90 Days: High Court Of Bombay

We are pleased to share with you the copy of our latest GST Café, which is a briefing on the judgment of the Hon’ble Bombay High Court in Skoda Auto Volkswagen India Pvt. Ltd. v. Commissioner (Customs), wherein it has been held that limitation period of 3 months is different from the limitation period of […]

GST Cafe | Parliament Competent to make ‘criminal’ provisions in the Central Goods and Services Tax Act, 2017: Delhi High Court

We are pleased to share with you the copy of our latest GST Café, which is a briefing on the judgment of the Hon’ble High Court of Delhi in Dhruv Kishan Maggu v. Union of India, where the constitutionality of section 69 read with section 132 of the CGST Act was upheld by the court. […]

GST Cafe | Writ Petition challenging constitutional validity of GST provision dismissed: Supreme Court of India

We are pleased to share with you the copy of our latest GST Café to be published, which is a briefing on the judgment of the Hon’ble Supreme Court in Devendra Dwivedi v. Union of India, where various provisions of the CGST Act were challenged in a Writ Petition on the ground of violation of […]

GST Cafe | Amendment to Rule 59 of the Central Goods and Service Tax Rules, 2017

We are pleased to share with you the copy of our latest publication of GST Café, a briefing on the amendment made to Rule 59 of the Central Goods and Services Rules, 2017 by the Central Government, vide notification no. 01/2021 dated 1st January, 2021. To read the GST Cafe, click at the Download Newsletter. We […]

GST Cafe | Levy of Goods and Services Tax on lottery is an actionable claim, prize money is included in the taxable value: Supreme Court

We are pleased to share with you the copy of our latest publication of GST Café, a briefing on the judgment of the Hon’ble Supreme Court in Skill Lotto solutions P. Ltd V Union of India. In the present case levy of Goods and Services Tax (“GST”) on the sale and distribution of lotteries has […]

GST Cafe | Order denying claim for area based exemption set aside on account of ‘Natural Justice’: High Court of Jammu & Kashmir

We are pleased to share with you the copy of our latest publication of GST Café, a briefing on a recent judgment of the Hon’ble Jammu & Kashmir High Court in Lupin Limited vs Union of India & Ors.. The Court, in the present case set aside impugned order denying claim for area based exemption, […]

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