In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Tibor Farkas (C-564/15) has addressed an important issue relating to liability of recipients under the provisions of the European VAT regulations (as implemented in Hungry) and the penal consequence which...

In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Litdana UAB (C-624/15, decision dated 18.05.2017) has dealt with a crucial issue as to the position of the right of output supplier in the context of his compliance vis-à-vis the non-compliance on the part...

In a recent decision of the Supreme Court in "Larsen & Toubro Ltd." has put to rest the dispute relating to the correctness of the "K. Raheja Development Corporation" and the distinction between a contract of sale and a works contract. This decision seeks to settle, after revisiting the...

In India, In the current hierarchy of tax litigation, the disputes are addressed at the first level by a tax officer, the appeal against which is determined by another tax officer, albeit a senior one. The second appeal lies before a quasi-judicial tribunal, against whose orders further appeals...

In the Goods and Services Tax (GST) laws, the tax-administration is entrusted with the power to effect ‘provisional attachment to protect revenue in certain cases’ wherein “any property, including bank account” can be attached provisionally by the tax-administration during the pendency...

By way of two detailed decisions released on October 19, 2022, a three-judge bench of the Supreme Court of India has revisited the entire law governing income tax exemption for charitable activities in India.These decisions have examined the statutory provisions which have been in vogue for...