5 Key Tax Litigations to Watch Out for at Supreme Court

Episode Duration:
90 minutes.

Episode Background:

The huge pendency of cases before the judiciary has been an ongoing challenge.....it is an issue that has assumed serious proportions and is engaging the attention of the Judges of the Supreme Court and Government alike. Sample this, as on March 1, 2020, a total of 60,469 matters were pending before the Supreme Court of India, whereby, interestingly out of the total pending matters, 12,071 were incomplete matters, which is to say that those matters could not be listed for hearing before the Court. 

Against this backdrop, while “litigation management” has been in the spotlight over the years percolating right from the lowermost Courts up to the Supreme Court [with tax cases being no exception!], in our special episode, Advocate Rohan Shah has dwelled upon “5 Key Tax Litigations to Watch Out for at Supreme Court.” 

What will the episode cover?

In this episode, the speaker has endeavored to acutely interpret and delve deep into the facts and analysis of top 5 cases at the SC Level [w.r.t both direct & indirect taxes] such as, Sony Ericsson & Others [lead case on the issue of marketing intangibles], Sanofi Pasteur [taxation of indirect transfers], New Skies Satellite BV [taxation of transmission services as royalty], FILCO Trade Centre [on the issue of time limit u/s 140(3) of the CGST Act,2017] etc. Additionally, the speaker has also dwelled upon few GST related judgments adjudicated at the HC & SC level encompassing issues such as, the time limit for filing TRAN-1, rectification of Form GSTR 3B, status of tax demands under IBC etc.