Tax
GST Not Payable On Waste Management Services Provided To Govt-Owned Clean Kerala: AAR
The Kerala Authority for Advance Ruling (AAR) has ruled that solid waste management work carried out for Clean Kerala Company Limited is not taxable under GST, after finding that Clean Kerala is a government-owned company performing municipal functions. The ruling came on an application filed by Tiffot Private Limited, which handles the collection, transport, processing and disposal...
GST Payable On Payment Made By VSSC To Manpower Supplier During Lockdown Despite No Work: Kerala AAR
The Kerala Authority for Advance Ruling (AAR) has ruled that GST is payable on payments made by the Vikram Sarabhai Space Centre to a manpower supplier during the COVID-19 lockdown, even though no physical services were rendered. The ruling came on wages and interim payments received between 23 March 2020 and 31 May 2020, when work was suspended due to the nationwide lockdown. A...
GST Leviable On Exam Fees Collected By Devaswom Recruitment Board : Kerala AAR
The Kerala Authority for Advance Ruling has ruled that examination fees collected by the Kerala Devaswom Recruitment Board attract GST. It said the Board must register under GST once its annual turnover crosses Rs 20 lakh. The ruling was delivered by a coram comprising Jomy Jacob, Additional Commissioner of Central Tax, and Mansur M. I., Joint Commissioner of State Tax. The Recruitment...
GST | Wrong-State Tax Payment Triggers ₹10.91 Lakh Refund Fight For Vodafone Idea
What began as a wrong-State GST payment has snowballed into a Rs 10.91 lakh refund dispute for Vodafone Idea Ltd. (Vi), after the Delhi GST Department rejected its refund claim. On Wednesday, the Delhi High Court declined to intervene, noting that the dispute turned on how the refund period was selected while filing the application. The case arose after Vi mistakenly paid State GST under...
Income Tax | Tax Commissioner Cannot Revise Assessment On Wrong Assumption Of Amalgamation: Madras High Court
The Madras High Court has held that the Income Tax Department cannot invoke its revisionary powers under Section 263 of the Income Tax Act by proceeding on an incorrect assumption about the nature of a transaction. The court ruled that such powers cannot be exercised where a demerger is wrongly treated as an amalgamation. Dismissing the revenue's appeal, a bench of Justices Anita Sumanth...
Business Law Daily Round-Up: January 08, 2026
IBC NCLAT Limits Ansal Properties' Insolvency To Sushant Golf City and Rajasthan ProjectsFunding Rival Bids, Using Same IP Proves Bid Rigging, NCLAT Upholds CCI Penalty Against Klassy EnterprisesCalling Guarantor 'Director' In SARFAESI Notice Doesn't Invalidate Invocation Of Guarantee: NCLATNCLAT Upholds Eviction Of Subsidiaries From Corporate Debtor's Properties During LiquidationBank...
Transfer Pricing | Delhi High Court Faults DRP For Merely Endorsing TPO's Conclusions Without Independent Findings
While dealing with the Income Tax Department's appeal in a transfer pricing case, the Delhi High Court has flagged that the Dispute Resolution Panel (DRP) failed to discharge its statutory duty by merely approving the conclusions of the Transfer Pricing Officer (TPO) without recording independent findings.A Division Bench of Justices V Kameswar Rao and Justice Vinod Kumar made the observation...
Delhi High Court Quashes Higher 3.5% TDS On GE Group Payments, Restores 1.5% Rate
The Delhi High Court has quashed the certificates issued by the Income Tax Department directing deduction of tax at source (TDS) at a higher rate of 3.5% on payments made to two GE group entities, and directed the authorities to issue fresh certificates prescribing deduction at the rate of 1.5%.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petitions filed by GE...
Dermatological Treatments For Psoriasis And Skin Disorders Exempt from GST: Kerala AAR Clarifies
The Kerala Authority for Advance Ruling (AAR) ruled that healthcare services provided for the treatment of psoriasis, dandruff, dermatitis, fungal infections and folliculitis are exempt from GST. The ruling was delivered by a coram comprising Jomy Jacob, IRS (Additional Commissioner of Central Tax) and Mansur M. I. (Joint Commissioner of State Tax). The applicant, a board, engaged in...
Himachal Pradesh High Court Quashes ₹16.72 Lakh GST Input Tax Credit Demand After Tax Is Paid
The Himachal Pradesh High Court has quashed a tax demand of Rs 16.72 lakh raised against Shivalik Containers Pvt. Ltd. for the alleged wrongful availment of Input Tax Credit (ITC).The court held that the subsequent payment of tax along with interest by the supplier cannot be ignored while examining the sustainability of a demand raised against the recipient, even if such compliance takes...
Income Tax | Delhi High Court Bars Tax Recovery After Taxpayer Pays 20% Of Disputed Demand
The Delhi High Court on Tuesday restrained the Income Tax Department from taking any recovery action, including adjusting refunds, after it orally observed that the taxpayer had already paid 20% of the disputed tax demand and had the balance stayed during the pendency of the appeal. A Division Bench of Justice Dinesh Mehta and Justice Vinod Kumar was hearing a petition filed by a trader who...
Judiciary Fixing GST Rate On Air Purifiers Would Disrupt Constitutional Framework: Centre Tells Delhi High Court
The Central Government has opposed before the Delhi High Court a public interest litigation (PIL) to declare air-purifiers as “medical devices” and for removing imposition of 18% GST on them.In its affidavit, the Government has said that the GST Council is the sole Constitutionally designated body for making recommendations on matters pertaining to GST, and judicial interference in...