GST Law India

19/04/2023

Dear Friends,

We are very happy to announce that our book on “𝐇𝐲𝐛𝐫𝐢𝐝 𝐀𝐧𝐧𝐮𝐢𝐭𝐲 𝐌𝐨𝐝𝐞𝐥 (𝐇𝐀𝐌) 𝐨𝐟 𝐇𝐲𝐛𝐫𝐢𝐝 𝐏𝐮𝐛𝐥𝐢𝐜-𝐏𝐫𝐢𝐯𝐚𝐭𝐞 𝐏𝐚𝐫𝐭𝐧𝐞𝐫𝐬𝐡𝐢𝐩𝐬”, published by 𝐒𝐩𝐫𝐢𝐧𝐠𝐞𝐫, has been released.
The book is culmination of a yearlong effort of our Team comprising of Mr. Abhinav Mittal (Author), Mr. Puneet Agrawal (Author) and Mrs. Shuchi Agrawal (Author).
This is 𝐟𝐢𝐫𝐬𝐭 𝐨𝐟 𝐚 𝐤𝐢𝐧𝐝 𝐛𝐨𝐨𝐤 to cover financial, commercial, tax and accounting aspects of this important PPP model in India; and we believe it will be immensely useful for developers, procurers, and financiers of such projects.
Our teams at YOG INFRA and ALA Legal, Advocates & Solicitors bring together our experience as practitioners of working on multiple HAM projects in India to provide practical insights, including a novel case-study approach throughout the book.

The book is divided into IV Parts and covers the following topics in detail, which are further divided in several sub-parts:
Part I : Introduction
1. Evolution of Hybrid PPPs
2. Hybrid Annuity Model (HAM) – Timeline
Part II: Hybrid Annuity Model (HAM) for Roads Sector, India
3. Contractual Structure and Risk Allocation Framework
4. Success of HAM in Indian Context
5. Project Finance and Secondary Market Transactions
Part III: 360° Review of Hybrid Annuity Model (HAM)
6. Case Study – Project Highway
7. Contract Review—Model Concession Agreement (MCA)
8. Tax Review—Indirect Taxes—GST
9. Tax Review—Direct Tax
10. Accounting Review—Ind AS and Revenue Recognition
Part IV: International Experience of Hybrid PPPs
11. Success of Hybrid PPPs
12. Ireland—N1/M1 Dundalk Bypass
13. Philippines—Clark International Airport
14. UK—Thames Tideway Tunnel

Kindly, send an email at [email protected], [email protected] for any queries, we will be happy to assist you.

To know more about the book, please visit our official website https://www.alalegal.in/ham/

13/04/2023

All Work and no TRIPs make Jack & Jill dull Kids. :D

Keeping in mind the utmost importance of a Break from office work, we, at ALA Legal Advocates & Solicitors planned and went on an office trip covering Mukhteshwar, Kainchi Dham and Nainital from 01.04.2023 to 3.04.2023.

We reached Mukhteshwar at noon on 01.04.2023 and stayed at KMVN Tourist Rest House. It was extremely cold with temperature recording at 4 degree Celsius. The view from our rest house was so beautiful that it can neither be described in words nor in pictures. Our rest house offered 270 degree views of the majestic Himalayan Range covered in Snow, shining like white gold when Sun Rays rest on them. The view has been breath-taking.

We went to Mukhesthwar Dham and worshipped Lord Shiva. It was drizzling and the temperature was bone chilling. The peace, calmness and holiness of the place is worth feeling and admiring. It is believed that Lord Shiva killed a demon at this spot and he granted him salvation or Mukti. That is how Mukhteshwar got its name.

We also went to Chauli ki Jali [Cliffs]. Having Chai, Pakodas and Pahado wali Maggi in the bone chilling cold made our day. We also got to see waterfall and drink coffee while sitting in the water stream.

We stayed in Mukhteshwar for 2 days and on our way back, we went to Kainchi Dham and Nainital.
Whole of our office group and families, Agrawal Agrawal, @ Madhav Agrawal, Sinha, Singh, Kumar Shukla, Maheshwari, Mishra, Khurana, Gupta, enjoyed a lot. The trip was so wonderful and adventurous.
Here are a few pictures from our office trip:

26/09/2022

Dear Friends,

Recently, the Telangana High Court in the case of Micro Systems Writ Petition No.37465 of 2021; dated 05.09.2022 has directed the Revenue to consider the refund claims of unutilized ITC on account of inverted duty structure under Section 54(3)(ii) CGST, retrospectively in terms of Circular No. 173/05/2022-GST dated 06.07.2022.

Earlier, Circular No. 135/05/2020-GST dated 31.03.2020 restricted the refund of unutilised ITC under Inverted Duty Structure in case inputs and outputs are same. Later on, this restriction stood removed vide Circular No. 173/05/2022 - GST Dated 06.07.2022.

To read the complete details and the order of the Hon'ble High Court kindly visit out blog at

Recently, the Telangana High Court in the case of Micro Systems and Services (Sole Proprietorship) v. Union of India (Writ Petition No.37465 of 2021; dated

30/08/2022

Indicating signs of relief to the taxpayers in Income Tax Reassemment proceedings, various High Courts (Delhi, Bombay, Allahabad and Calcutta) have granted interim relief/relief to the tax payers.

In view of the relief/interim relief granted by various High Court, reassessment proceedings can be challenged on the following grounds:
• Notices u/s 148 for the AY 2013-14 & AY 2014-15 can be challenged in Writ Jurisdiction, on the ground of being time barred as per proviso to S. 149.

• Notices u/s 148 upto to the AY 2017-18 alleging escapement of income which is less than Rs. 50 lacs can be challenged in Writ Jurisdiction, on the ground of being time barred as per S. 149(1)(a).

• Notices u/s 148 can be challenged in Writ Jurisdiction, on the grounds of violation of PNJ, non-application of mind, non-verification of information available on the insight portal, relied upon information not provided to the assessee etc.

• Notices u/s 148 can be challenged in Writ Jurisdiction, on the grounds of that reasons/grounds in notice u/s 148A(b) and Order under Section 148A(d) are different and distinct.

Complete Details and Orders passed by various Hon’ble High Courts covering the abovementioned issues can be read at:

Notices u/s 148 for the AY 2013-14 & AY 2014-15 can be challenged in Writ Jurisdiction, on the ground of being time barred as per proviso to S. 149.

26/08/2022

Dear Friends,

In a recent case, the Division Bench of Hon’ble Delhi High Court has granted an interim relief in proceedings under Section 148 of the Income Tax Act for being beyond the period of 3 years as per S. 149(1)(a) of the Act.

Read the complete details and order of the Hon'ble High Court of Delhi

In a recent case, the Division Bench of Hon’ble Delhi High Court has granted an interim relief in proceedings under Section 148 of the Income Tax Act (“Act”)

26/08/2022

Dear Friends,

In a recent case, the Division Bench of Hon’ble Delhi High Court has granted an interim relief in proceedings under Section 148 of the Income Tax Act for being beyond the period of 3 years as per S. 149(1) of the Act.

Read the complete details and order of the Hon'ble High Court of Delhi @

In a recent case, the Division Bench of Hon’ble Delhi High Court has granted an interim relief in proceedings under Section 148 of the Income Tax Act (“Act”)

28/03/2022

Dear Friends,

In a landmark ruling, the Hon’ble WB Taxation Tribunal held that the State of WB lacked legislative competence in enacting Section 5 & Section 6 of the WB Finance Act, 2017 on account of deletion of Entry 52 of List II of 7th Schedule by The Constitution 101st Act, 2017 w.e.f. 16.09.2016. The tribunal held that since the State lacked the legislative competence and therefore the State did not have plenary power to carry the amendments and revalidation of WB Entry Tax Act of 2012.

Read the complete details and judgement of Hon'ble WBTT at:

In a landmark ruling, the Hon’ble WB Taxation Tribunal held that the State of WB lacked legislative competence in enacting Section 5 & Section 6 of the WB

28/03/2022

Dear Friends,

Recently the Hon’ble MP High Court has set aside the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, which was delivered to the Assessee only on 16.04.2021. The Hon’ble Court while setting aside the Notice dated 31.03.2021 held that the Assessing Officer was mandated to follow the procedure prescribed under Section 148A of the Income Tax Act before emailing the Notice to the Assessee in the month of April. The aforesaid ruling has been given in the case of Yuvraj v. ITO W.P. No. 28293 of 2021.

Read the complete details and Order of Hon'ble MP High Court at:

Recently the Hon’ble MP High Court has set aside the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, which was delivered to the

28/03/2022

Dear Friends,

In a latest case, the Hon’ble Delhi High Court has been pleased to stay the Notices issued under Section 148 of the Income Tax Act, which have been dated 31.03.2021 or before, however, digitally signed/received/issued/delivered only on 01.04.2021 or later. The said interim stay has been granted in the case of Sharad Garg v. ITO W.P(C) No. 8994/2021 and other connected matters.

Read the complete details and Order of Hon'ble Delhi High Court at:

The Hon’ble Delhi High Court has been pleased to stay the Notices issued under Section 148 of the Income Tax Act, which have been dated 31.03.2021 or before,

21/02/2022

"Blocking Of Credit Ledger Under Rule 86-A Is Drastic In Nature – Bombay High Court"

The Division Bench of Hon’ble Bombay High Court [Nagpur Bench], in W.P.(C) No. 2693 of 2021, while deciding a Petition wherein challenge to the blocking/freezing of the Credit Ledger under Rule 86-A of the CGST Rule was made, held that power to block ECL is drastic in nature and therefore all the requirements of Rule 86-A would have to be fully complied with before the power under Rule 86-A is exercised.

Read in detail @

The Division Bench of Hon’ble Bombay High Court , in W.P.(C) No. 2693 of 2021, while deciding a Petition wherein challenge to the blocking/freezing of the

20/01/2022

Dear Friends,

In a latest case the Hon'ble Delhi High Court has Issued Notice To UOI For Denying SEIS Benefit Under Management Consultancy Service.

In a recent ruling in case of Intertek India Pvt. Ltd. vs Union of India in W.P.(C) 14773/2021, the Hon’ble Delhi High Court has issued notice to the respondent, wherein the petitioner had challenged the retrospective disentitlement of Service Exports from India Scheme (SEIS) benefit available under the Foreign Trade Policy (FTP) and Handbook of Procedures (HBP) for FY 2019-2020.

SEIS aims to promote export of services from India by providing duty scrip credit for eligible exports. Under the scheme, service providers, located in India, are rewarded under the SEIS scheme, for all eligible export of services from India. The FTP and HBP for 2015-2020 prescribed SEIS entitlement on certain services and basis such assurance from the government businesses were established and exports were undertaken.

It is to be noted that Directorate General of Foreign Trade (DGFT) vide Notification No 29/2015-2020 dated 23rd September amended [ftp://FTP 2015-2020]FTP 2015-2020 and announced SEIS Scheme and rates for FY 2019-20 with modified list of eligible services. In the modified list of services eligible services, benefit on Management Consultancy Services was discontinued. This move by the government left service exporters in the lurch as they could not claim benefit of SEIS which was 5% of Net Foreign exchange.

In view of the above, the Hon’ble Delhi High Court has now issued notice to the Union of India. Further, the matter has now been tagged with W.P.(C) Nos. 14598/2021 (M/S JCB India Ltd. vs UOI & Anr.) and 14735/2021 (Glaxosmithkline Consumer Private Limited & Ors.) on 25.02.2022 before Division Bench -I.

13/01/2022

Dear Friends,

In a recent ruling in the case of CCE v. Lumino Industries Limited STA No. 76795 of 2017, the Hon’ble CESTAT Kolkata has set aside the appeal filed by the department against the order of the Principal Commissioner, ST Kolkata and has held that the Service Tax is payable only on the service component of the turnkey contract.

The Hon’ble CESTAT, by relying on the earlier judgement of Hyderabad Tribunal in the case of CCE Vs Pragati Edifice Pvt. Ltd. 2019 (31) GSTL 241 (Tri- Hyd), has reiterated the principle that valuation mechanism provided by the Rule 2A of the Service Tax (Determination of Value) Rules, 2006 is optional and not mandatory. The Hon’ble CESTAT has further held that the department cannot force the assessee to opt for the valuation mechanism provided by the Rule 2A (Supra).

The matter has been argued by Shri Puneet Agrawal (Advocate)

Read more in detail at:

In a recent ruling in the case of CCE v. Lumino Industries Limited STA No. 76795 of 2017, the Hon’ble CESTAT Kolkata has set aside the appeal filed by the