• GST

    Refund of ITC on Closure of Business: The Debate Rekindles

    June 17, 2025 - By 

    The Sikkim High Court in SICPA India Pvt. Ltd. v. UOI allowed refund of unutilized ITC after business closure, reigniting debate under GST. Case Summary: Court’s View: Caution: Conclusion:A progressive move, but the refund right on closure still awaits Supreme Court clarity or legislative change. Read the full article here:https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjd09BPT0=&page=articles…

  • GST

    Taxability of Commodities Under GST

    June 16, 2025 - By 

    Summary: GST on essentials like flour, pulses, and grains has evolved from brand-based taxation to a packaging-based approach. Key Shifts: Amendment in 2025: Impact: Read the article online here: https://www.taxmann.com/research/gst-new/top-story/105010000000026712/taxability-of-commodities-under-gst-from-branding-to-pre-packaged-and-labelled-goods-experts-opinion  Please find the article attached for your reference. I hope you find the analysis insightful and welcome your feedback or queries.…

  • GST - TAX

    ITC now firmly linked to supplier compliance

    June 16, 2025 - By 

    In L&T Geostructure LLP v. Union of India, the Madras High Court upheld Rule 36(4) of the CGST Rules, linking ITC claims strictly to GSTR-2A data (supplier compliance). Key Takeaways: Court’s Stand: Implications:  Article link: https://test.taxindiaonline.com/news/guest_column/details?id=51378  PDF attached for convenience. Your thoughts and feedback are welcome! (The author is a…

  • GST - TAX

    Taxing Two Aspects, One Activity: Supreme Court validates State Entertainment Tax on DTH

    June 3, 2025 - By 

    Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorp SC Upholds Entertainment Tax on DTH: Dual Taxation Justified In a landmark ruling (State of Kerala v. Asianet Satellite Communications Ltd., 2025-VIL-39-SC), the Supreme Court upheld the constitutional validity of State entertainment tax on Direct-to-Home (DTH) services, even when service…

  • GST

    GST ARTICLE

    May 11, 2025 - By 

    One Entity, One Soul: Unravelling the GST Puzzle around Clubs and Associations Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorp Section 7(1)(aa) of the CGST Act deems services between clubs and their members as taxable “supply.” The Kerala High Court, in Indian Medical Association v. UOI, struck this down…

  • GST - TAX

    A welcome judgement

    April 30, 2025 - By 

    SC Greenlights Rectification of GST Errors Post-Deadline In a landmark ruling in CBIC vs. Aberdare Technologies Pvt. Ltd. (2025-TIOL-16-SC-GST), the Supreme Court upheld the Bombay High Court’s verdict allowing correction of bonafide GST return errors beyond the statutory deadline. 🔹 Background:Aberdare filed its returns on time but later found clerical…

  • GST

    Revised GST Framework for Restaurant Services in Specified Premises: Key Changes Effective from April 1, 2025

    April 30, 2025 - By 

    The government has revised GST rules for restaurant & catering services in hotels, effective April 1, 2025, via Notification No. 05/2025-CT (Rate). Key points: 🔹 ‘Specified Premises’ Re-defined:Now based on actual transaction value (Rs. 7,500+ per day per unit), not ‘declared tariff’. 🔹 Who Qualifies: 🔹 Tax Impact: 🔹 Opt-In/Opt-Out…

  • GST

    Supreme Court’s Landmark Ruling on Arrest Powers Under GST and Customs Acts: Balancing Enforcement with the Fundamental Right to Life

    April 30, 2025 - By 

    This article examines the Hon’ble Supreme Court’s recent ruling in Radhika Agarwal v. Union of India [2025] 171 taxmann.com 832 (SC) a landmark judgment with significant legal implications. The decision addresses the constitutional validity of arrest powers under Section 69 and the issuance of summons under Section 70 of the Central Goods and Services Tax (CGST) Act, along with…