Indirect Tax Amicus

Indirect Tax Amicus is released around end of every month and includes statutory changes and other developments in Goods and Services Tax (GST), Customs & FTP, Central Excise, Service Tax and Value Added Tax (VAT) laws. Article in each issue discusses and analysis important developments and issues arising there from. Statutory changes by Notifications, which also include various exemptions and clarifications by Circulars or Public Notices, issued by CBIC, DGFT, etc., are covered under "Notifications and Circulars". "Ratio decidendi" covers landmark judgments and orders pronounced recently by various courts, tribunals and other authorities.

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GST & Indirect Tax Litigation All Industries+3
Tax Amicus: December 2019
The recent judgement of the Supreme Court in ITC v. CCE, Kolkata has been quite unsettling for the assessees, as their refund claims are being rejected because of non-challenge to the assessment. However, this ruling is likely to pose an issue for the department as well. The Court has ruled that even the department needs to challenge the assessment by filing an appeal under Section 128 of the Customs Act, 1962 before coming to demand route under Section 28.
Read More 01 Dec 2019
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: November 2019
The CBIC has on 9th October 2019 notified yet another round of amendments to the CGST Rules which may have far reaching implications for the trade and industry both from the point of view of increased burden of compliances and financial hit that the companies may now be forced to take on account of blocked mis-matched input tax credits.
Read More 01 Nov 2019
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: October 2019
The article in this 100th issue of Tax Amicus attempts to analyse the question as to whether the investment income earned in the form of dividends arising on account of ownership of shares is to be taken into consideration for reversal of common input tax credit under Rules 42 and 43 of the Central Goods and Services Tax Rules, 2017.
Read More 01 Oct 2019
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: September 2019
While the dispute on levy of piggy-back cesses such as education cesses, where duty payments were made by debit to the duty credit scrips such as DEPB scrips, is yet to settle down, the controversy has come back with a renewed vigor under the present MEIS duty credit regime and the Social Welfare Surcharge (SWS) levy.
Read More 01 Sept 2019
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: August 2019
Covers GST implications of employer-employee HR policies and amendments to Section 12(8) of the IGST Act, plus GST, Customs and Excise developments.
Read More 01 Aug 2019
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: July 2019
Covers relief for real estate developers on GST timelines and coverage of redemption fine under the Sabka Vishwas scheme, plus GST, Customs and Excise developments.
Read More 01 Jul 2019
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: June 2019
Covers the way forward for GST as it enters its third year and recourse against Appellate AAR orders, plus GST, Customs, Excise and VAT developments.
Read More 01 Jun 2019
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: May 2019
Covers input tax credit reversal on sale of used capital goods under GST, plus developments in GST, Customs, Excise and VAT.
Read More 01 May 2019
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: April 2019
Covers the input tax credit implications of CSR expenses under GST, plus developments in GST, Customs, Excise and VAT.
Read More 01 Apr 2019
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: March 2019
Covers breaking the GST credit chain for real estate and unified registration burdens on EOUs and DTA units, plus GST, Customs, Excise and VAT developments.
Read More 01 Mar 2019
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: February 2019
Covers interest liability on unutilized input tax credit, revision of GST returns and forms, plus GST, Customs, Excise and VAT developments.
Read More 01 Feb 2019
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: January 2019
Covers refund issues from inverted duty structure in exports, GST treatment of moulds and tools, plus GST, Customs, Excise and VAT developments.
Read More 01 Jan 2019