Indirect Tax Digest | 23 May 2025

Indirect Tax Digest | 23 May 2025

Read more about Indirect tax Legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

  • Himachal Pradesh High Court—A writ petition cannot be invoked in the absence of exceptional situations to the rule of alternate remedy.
  • Tamil Nadu Appellate Authority for Advance Ruling—Silver supplied by the recipient to the supplier on a free-of-cost (FOC) basis is includible in the taxable value of supplies made by the supplier under section 15(2)(b) of the CGST Act.
  • Gujarat High Court—An application for a private warehouse license cannot be rejected owing to an ‘ongoing litigation’.

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