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’.
