India: Sales Taxes: VAT, GST

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Article
Customs And GST Alert - August 2026
Supreme Court holds that there are no grounds to declare Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act) as unconstitutional, or read down the provisions thereof; Distinguishes judgements delivered in the context of the Delhi Value Added Tax Act, 2004 (Delhi VAT Law) by holding that a purchaser under the Delhi VAT Law and a purchaser under the CGST Act could not be treated at par with each other, in cases where their suppliers fail to pay tax.
India Tax
VA
Vaish Associates Advocates
Article
Manufacture – Grouping Or Fitting Together Of Imported Modules Into Photocopier Machines Does Not Amount To ‘Manufacture’
The Supreme Court has ruled on whether the assembly of imported photocopier modules in warehouses constitutes 'manufacture' under the Central Excise Act, examining the distinction between customs duty classification and excise duty liability. This case addresses the critical question of when simple assembly operations cross the threshold into manufacturing activity for tax purposes.
India Tax
LS
Lakshmikumaran & Sridharan
Article
Demand – Limitation For Issuance Of Orders – Order ‘Issued’ Within Limitation Period But ‘Served’ Thereafter Is Legitimate
The Calcutta High Court has ruled on a critical distinction in GST proceedings regarding the timing requirements for demand orders under Section 73 of the CGST Act. When an order is digitally signed within the limitation period but uploaded to the portal after the statutory deadline, does this constitute a valid issuance or a procedural violation that invalidates the demand?
India Tax
LS
Lakshmikumaran & Sridharan
Article
Supreme Court Affirms Validity Of Section 16(2)(c): ITC Is Admissible Only Where The Supplier Has Actually Remitted Tax To The Government, Provision Held Neither Arbitrary Nor Unconstitutional
A batch of writ petitions led by Maruti Enterprise challenged the constitutional validity of Section 16(2)(c) of the CGST Act, 2017 before the Hon’ble Gujarat High Court. The petitioners had been denied Input Tax Credit ("ITC") in cases where the supplier had failed to deposit the GST collected from them with the Government, despite the purchasers having paid the full invoice value including GST and having undertaken bona fide transactions.
India Tax
AC
Aurtus Consulting LLP
Article
How Zoho Books Handles Cross-Border Consolidation With Multi-Entity Accounting In The GCC
GCC organizations keep expanding the way most successful businesses do. First, a holding company is incorporated in the UAE. It opens a branch in Saudi Arabia. Another entity follows in Bahrain or Qatar. At each stage, the finance team sets up a fresh Zoho Books organization to manage the accounts of that entity. It's a smart, practical choice, and it serves each entity well on its own. A well-planned Zoho Books setup becomes even more valuable as the organization expands across multiple Gulf markets.
Worldwide Technology
IMC Group
Article
No GST On Assignment Of Leasehold Rights In Land And Building – Supreme Court Dismisses Department’s Appeal
The Supreme Court of India has dismissed the Revenue department's appeal against a Gujarat High Court ruling that held assignment of leasehold rights of industrial plots and buildings is not subject to GST. The High Court had determined that such transfers constitute immovable property transactions rather than taxable services, applying principles from the previous service tax regime to the current GST framework.
India Tax
LS
Lakshmikumaran & Sridharan
Article
Rajasthan HC Holds That Limitation Under Section 107 Of CGST Act Is An Absolute Bar Only For Appellate Authorities, Not For High Court’s Writ Jurisdiction
The Petitioner was a registered taxable person under the GST regime, whose GST registration was cancelled vide Order-in-Original dated 27.01.2023. Upon such cancellation, the Petitioner initially decided to discontinue its business and, accordingly, did not prefer an appeal against the said order within the prescribed statutory period under Section 107 of the CGST Act.
India Tax
AC
Aurtus Consulting LLP
Article
Why Growing GCC Companies Are Moving Beyond Spreadsheet-Based Financial Reporting
For many finance teams, the warning signs are familiar. The month-end close often stretches beyond ten days. Different versions of the same profit and loss statement get shared over email, and no one has a clear idea which is the latest file. A single minor change to a formula in a spreadsheet can disrupt the entire consolidation. By the time someone notices the mistake, it might be too late.
Worldwide Accounting
IMC Group
Article
No Refund Of Tax Paid During The Search Where Taxpayer Accepted Liability And Raised No Objection For Two Years
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.
India Tax
AC
Aurtus Consulting LLP
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