Taxability of Intermediaries – Ultra Vires or Unfair? (Part-1)

by | Sep 22, 2021 | Articles

NITYA Tax Associates is proud to present their recent write-up in the ‘Article’ series on trending Indirect Tax issues. A gist of the next article in the series is as under:

Article 76 – “Taxability of Intermediaries – Ultra Vires or Unfair? (Part-1)”

Much water has flown under the bridge on the issue of taxability of intermediaries under GST Law. In such a short span of time, an unfavourable judgment of Gujarat High Court in the case of Metal Recycling Association of India v. UOI, 2020-VIL-341-GUJ and then a dissenting opinion of the Division Bench in the Bombay High Court in case of Dharmendra M. Jani v. UOI, 2020-VIL-470, 472-BOM have been pronounced. Pursuant to this, the issue is under scanner of tax authorities and many companies are being enquired to this effect. These enquiries usually culminate into GST demands.

Through this article, Our Partner, Mr. Deepak Suneja and Managing Associate, Mr. Sourabh have examined the constitutional aspects involved in taxability of intermediary and whether the issues being agitated hold any water.

Please click on the below link to read our latest article titled Taxability of Intermediaries – Ultra Vires or Unfair? (Part-1)”.

NITYA | Taxability of Intermediaries – Ultra Vires or Unfair? (Part-1) | Indirect Tax | Article 76

0 Comments

Archives

error: Content is protected !!