Judgement Update | Recent judicial precedents relating to Cesses viz. EC, SHEC, NCCD and SWS The emerging jurisprudence on various Cesses under Indirect Tax laws (Customs and pre-GST laws).Cess is a special tax levied for a specific period and purpose. In India,...
Availability of ITC on construction expenses – securing right to avail ITC beyond statutory time limit The availability of Input Tax Credit (‘ITC’) on goods and services used for construction of immovable property has been a contentious issue. Section 17(5)(c) and...
Recent changes and clarifications under GST law (October 8, 2019 to January 12, 2020) The Government in the recent times has introduced changes in GST through various notifications, circulars etc.In this regard, please click on enclosed ‘NITYA’s Insight I Issue 88 I...
Stay of Show Cause Notices demanding IGST for violation of pre-import condition in Advance Authorisation scheme The recent Stay Order passed by the Gujarat High Court in the case of Raajratna Ventures Limited v. Union of India, 2019-TIOL-2911-HC-AHM-CUS. BackgroundIn...
Judgment Update | Amendment to State VAT laws after repeal of VAT Act is unconstitutional The recent decision of the Kerala High Court in the case of Baiju A.A. & Ors v. State Tax Officer, 2019 -VIL-601-KER. In this case, the Court held that State Legislature does...
E-Invoicing – A Taxation and Business reform The GST Council approved the Schema (Standard technical specifications) of an Electronic Invoice in its 37th meeting, held on September 20, 2019. On December 13, 2019 and January 1, 2020, the Central Government issued...
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