CGST Act
Court Cannot Confer Power Of Provisional Release Where Statute Is Silent: Kerala High Court On...
Release on payment of fine in lieu of confiscation operates only after final order; Section 130(2) does not permit interim relief
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...
