Procurement by Government or Public Sector Undertakings through tenders has been subject to frequent litigations. The article in this issue of Tax Amicus in this regard discusses the recent decision of Supreme Court in Bharat Forge Limited which will have widespread implications on the whole procurement process.

Recently, the Central Goods and Services Tax Rules, 2017 have been amended to introduce a new Rule 88B, retrospectively with effect from 1 July 2017. The Article in this issue of Tax Amicus intends to analyze the nuances of this new Rule and the implications arising therefrom.

The article in this issue of Tax Amicus discusses elaborately an amendment in Section 132 of the Central Goods and Services Tax Act, 2017 by the Finance Act, 2020, relating to punishment to perpetrators for fraudulent passing and availing Input Tax Credit in GST.

On the 5th Anniversary of implementation of GST in India, the article in this issue of Tax Amicus discusses the levy of compensation cess which was initially imposed to compensate the States for their revenue loss due to GST implementation, and which was supposed to expire after 5 years. Elaborately discussing the levy, the article proceeds to deliberate the background of the recommendation of the GST Council to extend the levy till March 2026.

The article in this issue of Tax Amicus analyses provisions of Section 50 of the Central Goods and Services Tax Act, 2017 in the light of recent Madras High Court decision in the case of Srinivasa Stampings.

The article in this issue of Tax Amicus discusses at length the significance of ‘appointed date’, ‘effective date’ and various clauses of the scheme of amalgamation/ merger/ demerger in the light of indirect tax laws. Elaborating upon the concepts, the author deliberates on a dispute in respect of those transactions which are undertaken between the appointed date and the effective date/till the fresh registration under indirect tax is obtained by the successor in its own name.

The article in this issue of Tax Amicus discusses a recent decision of the Division Bench of the Karnataka High Court in the case of Bundl Technologies upholding the view of the Single Bench that the amounts deposited with the Department at odd hours during the DGGI investigations were paid involuntarily.

The article in this issue of Tax Amicus highlights the changes in entries relating to electric vehicles (‘EV’) and their probable impact on the EV ecosystem in India. Elaborately discussing the amendments made by a notification issued as part of Budget 2022 proposals, the authors ...

The article in this issue of Tax Amicus explores the on-ground impact of the recent CBIC Instruction dated 5 January 2022 on the Supreme Court’s decision in Westinghouse Saxby Farmer Ltd. v. CCE, Calcutta case.

The textile sector has recently been in news for various reasons. The article in this issue of Tax Amicus intends to highlight the possible consequences arising out of the recent changes in the GST rates of textiles and textile articles.