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SCOMET stands for Special Chemicals, Organisms, Materials, Equipment, and Technologies. These are dual-use items, meaning they can be used for both civilian and military applications. For instance, a drone can be used for aerial photography (civilian) or surveillance (military). Given the sensitive nature of these items, their export is regulated by the DGFT, and exporters...

Case law 1 - ITC CANNOT BE DENIED FOR INADVERTENT ERROR IN INVOICE BY THE SUPPLIER

M/s. B. Braun Medical India Pvt Ltd. Vs Union of India & ORS. 2025 (3) TMI 774 – Delhi High Court

Facts:

• Petitioner is engaged in the sale of pharmaceutical products and medical devices.
• Petitioner has purchased a large quantity of products from M/s. Ahlcon Pvt. Ltd. (Supplier).
• The invoices issued by the Supplier inadvertently reflected the Bombay address and GSTIN instead of Delhi...

The introduction of the Goods and Services Tax in India marked a paradigm shift in the country's indirect tax structure, aiming to create a unified and efficient taxation system. The 101st amendment established the constitutional framework for the GST by giving the Centre and the States simultaneous legislative authority, with the exception of interstate trade and commerce, where the Centre retained sole authority.

However, the implementation of GST has not been without challenges. One of...

As per Section 2(61) of the CGST Act,2017 “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20.

In...