Supreme Court Dismisses Revenue’s SLPs; High Court Allows IGST Refund to Columbia Sportswear

• The Supreme Court dismissed the Revenue’s Special Leave Petition against the Delhi High Court’s decision on Electronic Credit Ledger blocking.
• The Delhi High Court had ruled that Rule 86A does not require taxpayers to replenish their ledger based on past fraudulent ITC availment.
• The Supreme Court found no grounds for interference under Article 136 of the Constitution.
• The Supreme Court dismissed the Special Leave Petition filed by the assessee against the Andhra Pradesh High Court’s decision on penalties for non-filing of returns and non-payment of taxes.
• The Andhra Pradesh High Court upheld the penalty under Section 74 of the GST Act, considering non-filing as suppression of fact.
• The Supreme Court agreed with the High Court’s decision, finding no reason to interfere.
• The Karnataka High Court ordered a refund of IGST to Columbia Sportswear India, rejecting the classification of its services as intermediary.
• The Court determined that Columbia Sportswear India acted independently and was not an intermediary under the IGST Act.
• The High Court clarified the distinction between intermediary and principal-to-principal relationships.

Source: a2ztaxcorp.net

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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