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Indirect Tax Weekly Digest | 30 June 2020

30 June 2020

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India

This edition of the weekly digest highlights: 

  • High Court of Delhi – Denial of unutilized credit to those dealers who are unable to furnish evidence of attempt to upload TRAN-1 would amount to violation of Article 14 as well as Article 300A of the Constitution of India;
  • AAR, Gujarat - GST is applicable on sale of land which includes primary amenities;
  • AAR, Gujarat - Transportation of goods from Magdalla port, Surat to its general lighterage area of Magdalla port does not qualified as transportation through “inland waterways”.

We hope you find it useful and an interesting read.