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.

Under margin scheme, a registered person may at his option, discharge tax on sale of used or second-hand goods on the margin amount which is the difference between selling price and purchase price of the goods.

The article in this issue of Tax Amicus discusses a recent CBIC Circular 159/15/2021-GST on intermediary services. Dissecting the definition of ‘intermediary’ as given under Section 2(13) of the IGST Act, 2017, the author tries to be optimistic and analyses how the Circular instils hope or at least ensures that it should not be ignored.

It is not an aberrant practice for partnership firms to distribute assets to its partners at the time of retirement. However, such distribution of assets is an area of concern as far as GST is concerned.

The Central Government recently notified the much-awaited Remission of Duties and Taxes on Exported Products Scheme (‘RoDTEP Scheme’) with retrospective effect i.e., for exports from 1 January 2021, with certain exclusions.