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Author: NITYA Tax Associates Publisher: Bloomsbury Publishing ISBN: 9354354785 Category : Law Languages : en Pages : 358
Book Description
This book is a compendium of notable decisions rendered by Supreme Court, High Courts, Appellate Authorities for Advance Ruling and Authorities for Advance Ruling and Appellate Authorities under GST law till March 2021. The book throws light on interpretation of GST law since inception taken by various authorities and courts. The book contains chapters covering topic-wise decisions along with unbiased NITYA Comments to provide insights on correctness and relevance of such decisions for readers. The book will provide practical guide to tax administration, industry, professionals, students and anyone interested in understanding evolving jurisprudence under GST law. List of cases have been arranged alphabetically, topic-wise, authority/court-wise and legislation/section-wise for ease of reference.
Author: NITYA Tax Associates Publisher: Bloomsbury Publishing ISBN: 9354354785 Category : Law Languages : en Pages : 358
Book Description
This book is a compendium of notable decisions rendered by Supreme Court, High Courts, Appellate Authorities for Advance Ruling and Authorities for Advance Ruling and Appellate Authorities under GST law till March 2021. The book throws light on interpretation of GST law since inception taken by various authorities and courts. The book contains chapters covering topic-wise decisions along with unbiased NITYA Comments to provide insights on correctness and relevance of such decisions for readers. The book will provide practical guide to tax administration, industry, professionals, students and anyone interested in understanding evolving jurisprudence under GST law. List of cases have been arranged alphabetically, topic-wise, authority/court-wise and legislation/section-wise for ease of reference.
Author: Dr. G. Gokul Kishore Publisher: Taxmann Publications Private Limited ISBN: 9364557662 Category : Law Languages : en Pages : 34
Book Description
This book addresses the growing jurisprudence under GST law, which mirrors many principles and legal precedents from pre-GST laws. It consolidates statutory provisions, departmental instructions, and emerging legal commentary on key issues like inspection, search, summons, seizure, detention, audit, appeals, and recovery of dues. This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising from the implementation of the relevant provisions conferring wide powers on the officers. The Present Publication is the 3rd Edition, amended by the Finance (No. 2) Act, 2024. It covers the recommendations of the 54th GST Council Meeting and is authored by Dr G. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Comprehensive Jurisprudence & Legal Framework] The book analyses statutory provisions governing GST investigations, including inspection, search, seizure, provisional attachment, arrest, and prosecution. It includes extensive jurisprudence, covering landmark judgments and orders from various High Courts, and offers a comprehensive understanding of how pre-GST principles continue to shape current GST matters • [Detailed Statutory Commentary] Step-by-step commentary is provided on statutory provisions under GST law, guiding readers through the legal processes of exercising tax officers' powers and the corresponding rights of taxpayers. The key procedures, such as search and seizure, issuance of show cause notices, adjudication, and appeals, are thoroughly explained with references to relevant judgments and departmental instructions • [In-Depth Appeals & Revisions Process] The book elucidates the entire GST adjudication process, from issuing show-cause notices to appeals and revisions. It highlights the practical implications of the absence of a GST Appellate Tribunal, detailing how taxpayers seek relief through High Courts, with clear guidance on navigating each stage • [Practical Insights for Stakeholders] Taxpayers, legal professionals, and tax officers benefit from real-world insights on handling disputes, compliance issues, inspections, audits, appeals, and recovery actions. The commentary is complemented by practical advice, making the content accessible for both compliance and litigation contexts • [Comprehensive Appendices & Procedural Guidelines] An extensive set of appendices provides departmental guidelines, instructions on detention, provisional attachments, and SOPs issued by state governments. These appendices serve as standardised references for practitioners, providing clear procedural insights on enforcement actions under GST The structure of the book is as follows: • Introduction o This chapter sets the foundation by discussing the quasi-judicial and police powers granted to tax authorities under GST and the safeguards available to taxpayers. It reflects on how pre-GST jurisprudence impacts the interpretation of current GST provisions • Inspection, Search, and Seizure o This chapter provides a comprehensive commentary on Section 67 of the CGST Act, detailing the powers of tax authorities for inspection, search, and seizure. It includes departmental instructions, frequently asked questions (FAQs), and important High Court rulings, guiding both tax officers and taxpayers in understanding these procedures • Summons & Document Production o This chapter explores the process of issuing summons to individuals, company directors, and employees for providing statements and documents during investigations. The chapter also discusses the scope of these powers, the rights of taxpayers, and the responsibilities of tax officers • Audit & Access to Business Premises o This chapter discusses the statutory provisions for audits under GST, including the rights of tax officers to access business premises and the compliance obligations for taxpayers. It provides practical guidance on understanding the audit process effectively • Detention, Seizure & Release of Goods in Transit o This chapter focuses on the powers of tax officers to detain goods and conveyances during transit. It discusses the legal provisions and remedies available for the release of detained or seized goods and vehicles and includes references to significant judgments • Demands & Adjudication o This chapter examines the issuing of show-cause notices, demands for unpaid taxes, and subsequent adjudication proceedings. It emphasises the principles of natural justice and discusses landmark judgments on the clarity and legality of notices and orders passed without hearings • Confiscation of Goods & Penalties o This chapter covers the statutory provisions for confiscating goods and conveyances and imposing penalties for various GST offences. The chapter provides detailed commentary on the conditions warranting such actions, supported by case laws • Appeals & Revisions o This chapter guides readers through the GST appeal process, from the first appellate authority to the GST Appellate Tribunal, High Courts, and the Supreme Court. It highlights the practical issues arising from the absence of the GST Appellate Tribunal and how taxpayers seek judicial relief through alternate routes • Arrest, Bail & Prosecution o This chapter examines the GST provisions related to the arrest, bail, and prosecution, especially for serious offences like tax evasion and fraudulent ITC claims. It analyses legal standards for arrest, the accused's rights, bail processes, and the compounding of offences, referencing key judicial precedents • Provisional Attachment & Recovery of Dues o This chapter discusses the procedure for the provisional attachment of property (including bank accounts) to secure tax dues and the framework for recovering such dues under GST law. The chapter also covers conditions for lifting attachments and includes guidelines from the Central Board of Indirect Taxes and Customs (CBIC) • Burden of Proof & Procedures o This chapter addresses the burden of proof in cases involving tax evasion and ITC claims, covering relevant procedural rules, legal presumptions related to documents and evidence, and insights into how courts approach these cases
Author: Shankey Agrawal Publisher: Taxmann Publications Private Limited ISBN: 9357782508 Category : Law Languages : en Pages : 33
Book Description
This book is an authoritative guide to understanding the complex legal landscape of India's Goods and Services Tax (GST). It provides an in-depth examination of the most contentious areas of GST law that have sparked disputes between taxpayers and government authorities. It analyses the critical aspects, such as constitutional challenges, procedural complexities, and evolving legal controversies, which shape the GST litigation framework. The book is structured into four comprehensive sections: • Constitutional Foundation of GST • Key Transactional Disputes • Core GST Concepts • Robust Enforcement and Recovery Mechanisms Each section is supported by a detailed analysis of landmark judgments, statutory provisions, and practical insights into the law's application. It also addresses how technology-driven compliance systems like the GST Network (GSTN) have introduced new challenges. This book is helpful for GST practitioners, including Chartered Accountants, lawyers, students, and department officers. It analyses legal issues, enforcement actions, and the remedies available. The Present Publication is the 2nd Edition, amended by the Finance (No. 2) Act 2024. It covers the recommendations of the 54th GST Council Meeting held on 9th September 2024, and it is authored by Shankey Agrawal, with the following noteworthy features: • [Comprehensive Overview of GST Litigation] This book thoroughly examines GST law, focusing on areas that have sparked disputes between taxpayers and authorities. It covers both current legal controversies and anticipates future issues, providing a thorough understanding of the evolving GST litigation landscape in India • [Constitutional and Legal Framework] The book analyses the constitutional background that shaped GST, providing a detailed analysis of contentious legal provisions. It discusses key transactions that have led to disputes, covering areas like classification, valuation, and input tax credit eligibility • [Landmark Judgments and Advance Rulings] A significant feature of this book is its detailed analysis of landmark court judgments that influenced GST law. It also covers the role of Advance Rulings, explaining how they have clarified, and sometimes complicated, the interpretation of GST provisions. Key cases such as Mohit Minerals and Calcutta Club are discussed to provide readers with a legal perspective on the disputes • [Enforcement and Recovery Provisions] The book discusses the aggressive enforcement mechanisms under GST, including anti-evasion measures, search and seizure, provisional attachment, and arrest powers. It also explains the remedies available to taxpayers, such as bail proceedings and judicial intervention, making it a practical guide for those dealing with enforcement challenges • [Technology and GST Compliance] A unique feature is its examination of the role of technology in GST compliance, particularly the challenges posed by the GST Network (GSTN). The book discusses how technology-driven compliance has revolutionised tax administration but also led to technical glitches that have become a source of litigation • [Core GST Concepts and Practical Guidance] The book explains fundamental GST concepts like input tax credit, place of supply, and composite vs. mixed supplies. It offers practical guidance on procedural aspects such as registration, return filing, audits, and appeals The structure of the book is as follows: • Background and Overview of GST Litigation o Introduction to GST Litigation – Provides a historical and constitutional background of GST, setting the stage for understanding the nature of disputes that have emerged o Administrative Supervision – Discusses the authorities responsible for overseeing GST litigation and how the litigation process has evolved since GST's introduction o Trends of GST Litigation – A detailed examination of litigation trends, from early challenges to current and future legal disputes in the GST framework • Controversial Transactions and Legal Provisions o Transactions Leading to Legal Disputes – This section analyses specific types of transactions that have sparked legal controversies, such as classification of goods and services, valuation issues, and input tax credit eligibility o Landmark Judgments and Resolutions – Analysis of key court decisions that have shaped GST law, including the legal provisions that have been subject to significant litigation o Corrective Legislative Measures – Outlines legislative actions and amendments introduced to address these contentious areas • Core GST Concepts o Basic Concepts of GST – Covers essential concepts every GST practitioner needs to know, including place of supply, composite and mixed supplies, and valuation provisions o Procedural Aspects – Discusses the procedural requirements for compliance, such as registration, return filing, assessments, audits, and appeals o Legal Issues Surrounding Basic Concepts – In-depth look at the controversies around fundamental GST concepts, supported by case laws, departmental circulars, and legal provisions • Enforcement and Recovery Mechanisms o Anti-evasion Provisions – Examines the government's enforcement strategies to combat tax evasion, including search and seizure operations, arrest powers, and provisional attachment of property o Legal Challenges in Enforcement – Discusses the litigation that has arisen from the aggressive enforcement of anti-evasion measures and the legal remedies available to taxpayers o Bail and Judicial Remedies – Provides an overview of legal procedures for dealing with arrests and detentions under GST, including bail applications and judicial intervention • Role of Technology in GST Compliance o Impact of GSTN (Goods and Services Tax Network) – Analysis of how technology plays a role in GST compliance, the challenges taxpayers face due to GSTN glitches, and how these issues have contributed to litigation • Advance Rulings and Judicial Trends o Advance Ruling Authorities – Explores the role of Advance Ruling Authorities in providing clarity on ambiguous GST provisions and how divergent rulings have sometimes added to legal confusion o Judicial Trends in GST – A review of significant judicial trends that have emerged, focusing on how courts have interpreted and applied GST law over time • Landmark Judgments and Case Studies o Notable Court Rulings – Detailed analysis of landmark cases such as Mohit Minerals Pvt. Ltd. (on ocean freight services) and Calcutta Club Ltd. (on mutuality), among others, offering insights into their implications on GST litigation o Practical Case Studies – Provides practical case studies to help readers understand how GST provisions have been challenged in courts and the outcomes of these legal battles • Legislative Amendments and Future Controversies o Future Legal Controversies – Speculates on upcoming areas of litigation based on emerging trends and evolving GST provisions o Corrective Measures and Amendments – Discusses recent legislative amendments aimed at resolving long-standing controversies and their potential to reduce future litigation • Enforcement Remedies and Recovery o Search, Seizure, and Arrest Provisions – A comprehensive guide to enforcement provisions under GST, with detailed discussions on search and seizure operations, arrest procedures, and recovery mechanisms. o Remedies for Taxpayers – Provides analysis of the available legal remedies, including bail, appeals, and interim relief options for taxpayers facing enforcement actions • Additional Topics of Interest o Input Tax Credit – Detailed discussion on input tax credit provisions and related challenges o Composite and Mixed Supplies – Clarification on the distinction between composite and mixed supplies under GST law o Import and Export of Goods and Services – Explanation of how GST applies to import and export transactions, including issues related to zero-rated supplies and deemed exports • Appendices and Supplementary Material o Appendices – Includes important judgments, provisions, circulars, and rules that are relevant to the understanding of GST litigation o Supplementary Resources – Provides additional resources such as statutory guidelines, commentaries, and case laws that provide a deeper insight into specific aspects of GST law • Conclusion o Closing Remarks – Summarises the key issues discussed in the book and provides the author's perspective on the future of GST litigation in India
Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: Category : Law Languages : en Pages : 14
Book Description
The taxability of reimbursement of expenses has been a prolonged debate. Recently, CBIC issued a circular to clarify the taxation of reimbursement of electricity expenses. However, the Circular failed to achieve its intended goal of resolving ongoing litigation around the issue. This article delves into the ongoing issues related to the reimbursement of expenses and the complexities that have emerged following the CBIC Circular.
Author: Dr. G. Gokul Kishore Publisher: Taxmann Publications Private Limited ISBN: 9356221243 Category : Law Languages : en Pages : 35
Book Description
This book provides a concise commentary & practical guidance on the past & emerging jurisprudence as per the Orders of various High Courts & Ratio of judgements on the following: • Search, Seizure, Summons and Statements • Arrest, Bail, Provisional Attachment, Demands, Penalty & Confiscation The objective of this book is to sensitize both taxpayers and tax officers to their rights and obligations when: • Investigations are undertaken; • Records and documents are seized; • Officials from companies are summoned, and • Statements are recorded. This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising from the implementation of the relevant provisions conferring wide powers on the officers. The Present Publication is the 2nd Edition, amended by the Finance Act 2023 and updated till 28th April 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Commentary/Practical Guide] This book is intended to serve as a commentary and also a practical guide to all stakeholders on the provisions and issues emerging from various orders passed by High Courts on search, summons, arrest, bail, provisional attachment, demands, penalty and confiscation • [Analysis of the Statutory Provisions featuring Landmark Cases & Recent Orders] Instances of the use of search and seizure powers have been increasingly visible. This book analyses the provisions along with the landmark cases on this subject and the recent orders under GST law. • [Analysis includes the Previous & Current Regime of Indirect-taxes] While arrest and prosecution powers have been in the statute book under the pre-GST tax laws, the frequency of invocation of such powers in the GST regime is high. Various orders on bail, conditions for bail and validity of arrest passed by High Courts have been discussed to comprehend the scope, limitations and interpretation of the provisions • [Threadbare Analysis with Established Jurisprudence & Principles Evolved over the Years] Proceedings for tax recovery commence with demand notice or show cause notice followed by an adjudication order, and the dispute is carried in an appeal if either party is aggrieved. The provisions under GST law on demands, adjudication, appeals, revision and recovery action have been subjected to threadbare analysis with the help of established jurisprudence and principles evolved over the years The structure of the book is as follows: • [Introduction] The first chapter provides an introduction to highlight the importance and relevance of this book in today’s context and also the jurisprudence on certain established principles laid down under pre-GST laws • [Inspection, Search and Seizure] The second chapter on inspection, search, and seizure provides easy-to-understand commentary on various sub-sections of Section 67 of the CGST Act along with departmental instructions, FAQs, landmark judgments and orders passed by High Courts under GST • [Summons for Attendance and Production of Documents] Process of issuance of summons to employees of companies/entities for either attendance before investigating officers for tendering statements and production of documents and records, the scope of the power, rights of taxpayers when such powers are exercised, and duties of the tax department are thoroughly discussed in the third chapter • [Audit and Access to Business Premises] The fourth chapter deals with the audit by officers of the tax department and access to business premises of taxpayers wherein besides analysis of the provisions, the statutory requirements to be complied with by taxpayers have been briefly explained • [Detention, Seizure and Release of Goods and Conveyances in Transit] Powers of the tax officers to detain vehicles and goods while in transit and remedies available to taxpayers for release of such detained/seized vehicles and goods form the subject of discussion in the fifth chapter • [Demands & Adjudication] Issuance of show cause notice for demand of tax not paid or short paid or wrongly availed input tax credit and passing of order after adjudication process have been subjected to in-depth examination supported by a large body of significant judgments in the sixth chapter • [Confiscation of Good or Conveyance and Penalty] The seventh chapter provides an essential understanding of the provisions on confiscation of goods and conveyances and penalties • [Appeals and Revision] Remedy of appeal before the first Appellate Authority and then appeal to GST Appellate Tribunal, High Court and the Supreme Court have been elaborately elucidated in the eighth chapter for the benefit of taxpayers, tax officers and tax practitioners • [Arrest, Bail and Prosecution] A nuanced analysis of extreme powers of arrest and criminal prosecution for specified offences along with bail provisions and compounding of offences and the principles laid down in significant judgments on the use of such powers form part of the ninth chapter • [Provisional Attachment & Recovery of Dues] Provisional attachment of property, including bank account and various modes contemplated under the law for recovery of tax dues, have been exhaustively explained in the tenth chapter • [Burden of Proof and Certain Procedures] Burden of proof and other provisions relevant to the subject covered in this book have been discussed in the eleventh chapter.
Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: Category : Law Languages : en Pages : 43
Book Description
The Finance Act, 2022 has received the assent of the President, Shri Ram Nath Kovind on March 30, 2022. The Finance Act 2022 has introduced more than 35 changes in the Finance Bill as introduced on February 01, 2022. New amendments have been made, and some proposed amendments have been removed or modified. A snippet of all the changes made in the Finance Act, 2022 viz-a-viz the Finance Bill, 2022 is presented in this write-up. Drafted by Taxmann’s Editorial Board.
Author: CA. Srikantha Rao T Publisher: Taxmann Publications Private Limited ISBN: 935778683X Category : Law Languages : en Pages : 18
Book Description
This book aims to guide readers towards a future where clarity and understanding of GST Laws prevail, enhancing informed decision-making. Its objective is to simplify GST Laws and clarify complex issues by examining relevant case laws. Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience. The Present Publication is the Latest 2024 Edition, authored by CA. Srikantha Rao T. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows: • [Content Overview] o The book breaks down intricate GST aspects into manageable sections, facilitating easier comprehension and application o It includes a thorough exploration of case laws, particularly from the High Courts and the Supreme Court of India, providing a deep dive into GST jurisprudence o Covers a wide range of topics, including registration, supply under GST, levy and collection, cross-border services, and significant issues before courts • [Comparative Analysis] Draws parallels between GST in India and VAT in the European Union, providing a broader perspective on handling GST-related challenges • [Case Studies] Features an extensive collection of case studies from Indian courts and insights from international jurisdictions, aiding in the understanding and application of GST laws • [Focus Areas] o A dedicated chapter on 'Input Tax Credit and Refunds' addresses recent developments and ongoing legal debates in these areas o Provides a current legal perspective on various GST issues, helping readers stay updated with recent rulings and policy changes • [Practical Approach] Designed to facilitate easy navigation and serve as a reference guide for professionals dealing with GST litigations and advisories • [Educational Value] Enhances readers' comprehension by encouraging critical analysis and discussion on each case study, fostering an interactive learning experience • [Expert Insights] Shares the profound knowledge of the author, enriched by his contributions to professional journals and his extensive experience in indirect taxation The detailed contents of the book are as follows: • Registration – Outlines the process and criteria for GST registration • Supply under GST – Discusses the criteria and classifications for what constitutes a supply under GST • Levy & Collection – Details the procedures and regulations regarding the levy and collection of GST • Movement of Goods – Examines the rules governing the movement of goods under GST, including documentation and compliance • Valuation – Guides the valuation of goods and services for GST purposes • Cross-Border Services – Discusses the implications of GST on services that cross international borders • Exemptions – Lists the goods and services exempt from GST and the conditions for exemptions • Input Tax Credit – Explains the rules and procedures for claiming input tax credits and refunds • Refunds – Details the process for obtaining refunds under GST for overpaid taxes or other conditions • Returns – Covers the requirements and procedures for filing GST returns • Major Issues Before Courts – Highlights significant GST-related issues currently being adjudicated in courts
Author: Daved Muttart Publisher: University of Toronto Press ISBN: 1487591802 Category : Law Languages : en Pages : 281
Book Description
In jurisprudential writing, single decisions are often held up as representative without any evidence to support their representative claims. In order to address this problem, Daved Muttart has made a systematic study encompassing every judgment of the Supreme Court of Canada between 1950 and 2003. Examining almost 5000 cases, Muttart analyses these Supreme Court decisions employing several important criteria including whether the decisions overruled prior precedent, the extent to which they were decided on fact, law, or policy, and the legal and extra-legal modes of reasoning utilized by the Court. Muttart uses the results of this systematic examination to test the validity of extant jurisprudential theories. Ultimately, he concludes that the Court's method of operation is evolving as it moves into a new century. While the court's reasoning is becoming less foundational, it remains a predominantly legal, as opposed to political, institution. Filling an important niche in the study of jurisprudence, The Empirical Gap in Jurisprudence demonstrates that systematic studies based on large samples of cases will yield many insights that were obfuscated by prior efforts that relied on small and self-selected samples.
Author: Marta Papis-Almansa Publisher: Kluwer Law International B.V. ISBN: 9041183612 Category : Law Languages : en Pages : 252
Book Description
Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand’s simple, comprehensive goods and services tax (GST) – called ‘the world’s purest value-added tax’ – and its modified Australian version do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is not only the first comparative in-depth study of the treatment of insurance in the two systems, but also the first comprehensive legal research devoted to the treatment of insurance in EU VAT published in English. Among the underlying issues and topics treated by the two systems covered are the following: – who has a right to deduct input VAT in relation to supplies inherent in insurance arrangements and to what extent; – what constitutes a supply of insurance and consideration for such a supply; – what transactions fall within the scope of the VAT Directive’s exemption for insurance; and – drawing a line between insurance and saving. The analysis is grounded in a methodology in which concepts of European VAT are compared with concepts performing the same function in the Australian and New Zealand GST laws. The author concludes with proposals for reform in EU VAT in the light of experience in these two major non-EU countries. Given that it has been proven that exemptions from VAT (such as insurance) cause a significant number of economic distortions and inefficiencies, this study represents a major contribution to a topical debate in European VAT law. It will be welcomed by taxation authorities, interested policymakers, practitioners, and scholars not only in Europe but worldwide.
Author: NITYA Tax Associates
Author: NITYA Tax Associates
Author: Dr. G. Gokul Kishore
Author: Shankey Agrawal
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Author: Dr. G. Gokul Kishore
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