{"id":39174,"date":"2015-09-27T12:18:18","date_gmt":"2015-09-27T12:18:18","guid":{"rendered":"https:\/\/www.legalindia.com\/news\/?p=39174"},"modified":"2015-09-27T12:18:18","modified_gmt":"2015-09-27T12:18:18","slug":"how-can-e-commerce-sites-be-retailers-for-tax-and-not-for-fdi-delhi-hc-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/news\/how-can-e-commerce-sites-be-retailers-for-tax-and-not-for-fdi-delhi-hc-2","title":{"rendered":"How can e-commerce sites be retailers for tax and not for FDI?: Delhi HC"},"content":{"rendered":"<figure id=\"attachment_37768\" aria-describedby=\"caption-attachment-37768\" style=\"width: 268px\" class=\"wp-caption alignright\"><a href=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/06\/delhi-high-court.jpg?ssl=1\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"37768\" data-permalink=\"https:\/\/www.legalindia.com\/news\/hc-refuses-to-stay-home-ministrys-notification\/delhi-high-court-76\" data-orig-file=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/06\/delhi-high-court.jpg?fit=268%2C188&amp;ssl=1\" data-orig-size=\"268,188\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"delhi high court\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/06\/delhi-high-court.jpg?fit=268%2C188&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/06\/delhi-high-court.jpg?fit=268%2C188&amp;ssl=1\" class=\"wp-image-37768 size-full\" src=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/06\/delhi-high-court.jpg?resize=268%2C188&#038;ssl=1\" alt=\"How can e-commerce sites be retailers for tax and not for FDI?: Delhi HC\" width=\"268\" height=\"188\" \/><\/a><figcaption id=\"caption-attachment-37768\" class=\"wp-caption-text\">How can e-commerce sites be retailers for tax and not for FDI?: Delhi HC<\/figcaption><\/figure>\n<p>The Delhi High Court has observed that if the central and state governments were not treating e-commerce sites likeFlipkart and Amazon as retailers for foreign direct investment (FDI), they cannot be treated as retailers for taxation purposes.<\/p>\n<p>Justice Rajiv Sahai Endlaw was of the &#8220;prima facie&#8221; view that if governments were treating transactions by e-commerce sites as retail sale for tax purposes, then how can they say these firms are not retailers for receiving FDI.<\/p>\n<p>&#8220;Prima facie, the Union of India\/State Governments cannot, on the one hand, for the purpose of tax, treat such sales as retail and on the other hand, for the purposes of investment, not treat the same as retail sale,&#8221; the court said.<\/p>\n<p>The observation by the court came while hearing a plea alleging that e-commerce sites are violating FDI policy by retailing goods through the\u00a0Internet.<\/p>\n<p>The court has also issued notices to the Centre, Delhi Government, RBI and the Enforcement Directorate, seeking their replies on the plea by an association of footwear makers and retailers which has contended that though FDI is prohibited in retail &#8220;but entities retailing goods through the<\/p>\n<p>The Internet is not being restrained from accepting foreign investment&#8221;.<\/p>\n<p>It contended that Internet-based entities are in this way violating the FDI policy and thus, prejudice was being caused to them.<\/p>\n<p>The association told the court that the e-commerce sites are being treated as retailers for the purpose of tax, but the Centre sought time to inform the judge about their stand. The court listed the matter for hearing on October 14.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Delhi High Court has observed that if the central and state governments were not treating e-commerce sites likeFlipkart and Amazon as retailers for foreign direct investment (FDI), they cannot be treated as retailers for taxation purposes. Justice Rajiv Sahai Endlaw was of the &#8220;prima facie&#8221; view that if governments were treating transactions by e-commerce [&hellip;]<\/p>\n","protected":false},"author":38299,"featured_media":39159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[31987,113,33997,117,80],"class_list":["post-39174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-top-law-news","tag-featured","tag-high-court","tag-how-can-e-commerce-sites-be-retailers-for-tax-and-not-for-fdi-delhi-hc","tag-law","tag-legal-news"],"yoast_head":"<!-- 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The PIL alleged that both have been openly violating FDI norms for marketplace model of e-commerce and circumventing them by routing hot-selling products at\u2026","rel":"","context":"In &quot;Business Law News&quot;","block_context":{"text":"Business Law News","link":"https:\/\/www.legalindia.com\/news\/category\/business-law-news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2018\/07\/3.jpg?fit=620%2C414&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2018\/07\/3.jpg?fit=620%2C414&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2018\/07\/3.jpg?fit=620%2C414&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":41100,"url":"https:\/\/www.legalindia.com\/news\/delhi-hc-seeks-rbi-reply-on-pil-over-e-retail","url_meta":{"origin":39174,"position":2},"title":"Delhi HC seeks RBI reply on PIL over e-retail","author":"Legal India News","date":"January 25, 2016","format":false,"excerpt":"Delhi High Court today sought the RBI's response on a PIL alleging that as per one of its circulars, retail trading in any form through e-commerce would not be permissible for companies which receive foreign direct investment (FDI). A bench of Chief Justice G Rohini and Justice Jayant Nath issued\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/08\/NCDRC.jpg?fit=420%2C239&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":39860,"url":"https:\/\/www.legalindia.com\/news\/govt-to-come-out-with-definition-of-e-commerce-nirmala","url_meta":{"origin":39174,"position":3},"title":"Govt to come out with definition of e-commerce: Nirmala","author":"Legal India Admin","date":"November 15, 2015","format":false,"excerpt":"The government is working on the definition of 'e-commerce' to clear the air over key issues such as taxation and foreign investment in the burgeoning sector. Commerce and Industry Minister Nirmala Sitharaman said her ministry has received inputs from almost all the states on the issues related with FDI in\u2026","rel":"","context":"In &quot;Consumer Law News&quot;","block_context":{"text":"Consumer Law News","link":"https:\/\/www.legalindia.com\/news\/category\/consumer-law-news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/08\/NCDRC.jpg?fit=420%2C239&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":28070,"url":"https:\/\/www.legalindia.com\/news\/consumer-is-king-sc-says-and-clears-hurdles-for-fdi-in-retail","url_meta":{"origin":39174,"position":4},"title":"Consumer is king: SC says and clears hurdles for FDI in retail","author":"Legal India Admin","date":"May 2, 2013","format":false,"excerpt":"NEW DELHI: The\u00a0Supreme Court\u00a0today cleared the hurdles for the implementation of\u00a0FDI in multi-brand retail\u00a0sector saying that the \"consumer is king and if that is the philosophy working behind the policy then what is wrong\". 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