Lakshmikumaran & Sridharan Attorneys (LKS) is conducting a webinar on GST judgments in 2025, that will discuss and analyse a series of landmark judgments delivered by the Hon’ble Supreme Court and Hon’ble High Courts in 2025. These judgments lay down the jurisprudence on various evolving issues, exerting considerable influence on compliance strategies, litigation risks, and business planning across India.
The webinar will inter alia cover recent decisions relating to :
- Taxability – Foreign bank charges, GST on regulatory functions, Solatium / compensation for compulsory acquisition, share received from members of association, GST on Royalty, TDR, sale of partially completed building, Export vs. Intermediary services, secondment of employees
- Input tax credit – Impact of Safari Retreats review petition and amendment, ITC for telecom tower construction, GST returns amendment to facilitate ITC, eligibility on cancellation of supplier’s registration, transfer of ITC between amalgamating companies
- Classification & Exemptions and concessional rates – Conditions and Specific tariff heading/ essential character/ supply chain impact.
- Refund – Impact of omission of Rule 89(4A), Rule 89(4B), Rule 96(10), compensation cess refund, refund of CVD / SAD, automatic interest on refund, time limit for computing limitation,
- GST Litigation and Investigation – Clean slate principle, when payment is not voluntary, cross-examination, parallel proceedings, provisional attachment, service of notice / order, negative blocking of credit ledger, etc.
Speaker
L. Badri Narayanan
Executive Partner, LKS