Central Goods and Service Tax Act
Section 54 CGST Act Does Not Envisage Refund Of Unutilized Input Tax Credit For Closure Of Business:...
The Sikkim High Court said that perceived hardship or inequality cannot permit interpreting taxing statute beyond well-settled parameters laid down by...
Action Arising From Audit Or Detailed Scrutiny Of Returns Must Be Initiated By Tax Administration:...
The Court said that intelligence based enforcement action can be initiated by any one of the Central or the State tax administrations despite the...















![[CGST Act] Terms ‘Betting’ And ‘Gambling’ In Entry 6 Of Schedule III Does Not Include Games Of Skill Within Its Ambit: Karnataka HC [CGST Act] Terms ‘Betting’ And ‘Gambling’ In Entry 6 Of Schedule III Does Not Include Games Of Skill Within Its Ambit: Karnataka HC](https://www.verdictum.in/h-upload/2023/05/13/500x300_1500916-sr-krishna-kumarkarnataka-hcbanglore.webp)
