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 2022
The article in this issue of Tax Amicus discusses the GST liability on arbitral awards. It notes that though the CBIC Circular No. 178/10/2022-GST, dated 3 August 2022 has paved the way in understanding the GST implications on arbitral awards, determination
Read More 01 Dec 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: September 2022
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.
Read More 09 Nov 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2022
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.
Read More 08 Nov 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2022
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.
Read More 05 Nov 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2022
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.
Read More 04 Nov 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: November 2022
The Government has with effect from 19 November 2022 rolled back export duty on iron ore pellets and steel products, including pig iron, flat-rolled products of carbon steel and stainless steel, bars, rods and non-alloy steel, etc.
Read More 01 Nov 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: October 2022
The article in this issue of Tax Amicus discusses certain exemptions and concessions available under Customs and GST laws in respect of goods involved in petroleum operations. It also underlines amendments introduced in one law and shadowing the other.
Read More 01 Oct 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2022
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.
Read More 28 Jun 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2022
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.
Read More 01 Jun 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: March 2022
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.
Read More 05 May 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: February 2022
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 ...
Read More 14 Apr 2022
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2022
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.
Read More 03 Mar 2022