Page 23 - Banking Finance February 2023

LEGAL UPDATE

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18% GST for doorstep med norms, "the services provided by the followed, distinguished and incorpo-
applicant can be termed as 'human rated judgements in a few weeks..,"
services
health and social care services' and is the CJI said.
Services of regular medical monitoring taxable at 18%".
He said as of now, the judgements,
along with other logistic help to senior
delivered till January 1, 2023, will be
citizens at their doorstep will entail an
CJI lanches e-SCR project, made available.
18% GST, the West Bengal Authority
for Advance Ruling (GST) has directed judgments of 72 years at "I have given a deadline of February 15
for judgments of 2022 also headnoted.
in a recent order.
one place
All judgements will be placed online
The ruling came after a south Kolkata- In another step towards digitalization,
within 24 hours. The access will be
based startup, which runs an elder- Chief Justice of India (CJI) D Y
placed on the mobile app which we had
care programme in Kolkata to provide Chandrachud announced the launch of
launched and also on the National Ju-
services to senior citizens who live the electronic Supreme Court Reports
dicial Data Grid. There are about
alone without any family members, (e-SCR) project to provide free access
34,000 judgments," the CJI said.
moved the GST body. to its about 34,000 judgements to law-
yers, law students and the common
The startup said that it provided door-
2016 demonetisation deci-
public. These verdicts will be available
step services to senior citizens, like
on the apex court website, its mobile sion valid, rules SC in 4-1
monitoring of medical needs by a pro-
app and on the judgment portal of the
fessional team, regular medical sup-
judgment
National Judicial Data Grid (NJDG), the
port, emergency support, general phy-
A five-judge Constitution bench of the
CJI said at the outset of judicial pro-
sician supervision along with other so-
Supreme Court, by a 4-1 majority, vali-
cial and logistic assistance. ceedings on the first working day of
dated the controversial November 8,
2023.
It argued that when such services are 2016, decision of the Union govern-
provided by the same professionals in The CJI, who was sharing the bench ment to demonetise currency notes of
their individual capacity, they are ex- with Justice P S Narasimha, wished Rs 500 and Rs 1,000 denomination and
lawyers on the first working day of the
empted from GST. So are organiza- rejected lock, stock and barrel the chal-
tions that are registered as a clinical year and then gave the details of the lenge by 58 petitions to the
eSCR projects.
establishment. By the same rationale, demonetisation decision-making pro-
similar services being provided by the "This is a free service available for law- cess, saying it was "flawless".
startup at the doorstep of senior citi- yers across the country. Young juniors
The majority judgment, authored by
zens should also fall under exemption do not have to pay. There is an elastic
Justice BR Gavai on behalf of himself
category. search facility. We are improving upon
and Justices SA Nazeer, AS Bopanna
the search engine by incorporating the
The GST authority said based on GST and V Ramasubramanian, said the
20 | 2023 | FEBRUARY | BANKING FINANCE