CGST 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...
