India: Tax Authorities

The Madras High Court has delivered a significant ruling on the constitutional limits of the GST Council's authority, specifically addressing whether this body possesses the power to ratify notifications issued by the Central Government under the CGST Act. The judgment examines the scope of powers available to constitutional and statutory bodies, establishing critical precedents for tax administration in India.

The Supreme Court's recent order in Tej Pratap Singh has reignited a fundamental debate about statutory authority in India's faceless assessment regime. When Parliament retrospectively inserted Section 147A to clarify which officer holds jurisdiction over reassessment notices, it transformed a procedural efficiency measure into a constitutional question about the limits of legislative intervention and the identity of the officer authorized by law to impose tax liabilities.

The Petitioner was operating a coaching institute, Alpha-1 Tuition Classes and Hostel, without obtaining GST registration despite crossing the threshold for registration. During a search conducted by GST authorities under Section 67(2) of the Gujarat Goods and Services Tax Act [GGST Act] from 6 October 2023 to 10 October 2023, various documents were seized and statements were recorded.

The Supreme Court's ruling in AAR v. Tiger Global examines the legal weight of Tax Residency Certificates, treaty grandfathering protections, and the role of anti-avoidance principles in scrutinizing DTAA claims.

The CESTAT Chennai examined whether importing electric vehicle components separately over time constitutes importing in CKD (Completely Knocked Down) form, which would affect customs duty eligibility. The tribunal analyzed whether disparate imports of parts like frames, motors, and controllers—imported through multiple bills of entry without batteries—could be aggregated to claim they formed complete vehicle kits.

For several years following the introduction of GST, taxpayers faced considerable challenges due to the absence of an operational appellate tribunal, often compelling them to approach High Courts through writ petitions for relief. With the establishment and operationalisation of GSTAT benches, taxpayers now have access to a specialised forum designed to adjudicate GST disputes efficiently through a technology-driven and largely digital process.

A down round is a funding event where a company raises fresh capital by issuing new shares at a price and a valuation that is lower than what investors paid in the preceding rounds.

Section 64 of the CGST Act, 2017 is one of the most extraordinary assessment provisions under the GST framework. It empowers tax authorities to conduct summary assessment proceedings in limited and urgent circumstances where immediate intervention is necessary to safeguard the interests of revenue.

M/s D.P. Jain & Co. Infrastructure Private Limited (‘petitioner’) was engaged in the business of highway construction & inter alia had three subsidiaries. During the period 2020 to 22, the petitioner had issued...