Justice Anil Kshetarpal
Dates On Electronic Summary Forms DRC-01/DRC-07 Cannot "By Themselves" Render SCN Or Order...
The Court said that the limitation under Section 74(2) and 74(10) attaches to the substantive SCN and order; declined to examine fraud and suppression...
GST Refund Can Be Withheld During Pending Anti-Evasion Investigation Without Separate Court Stay:...
The High Court held that Section 54(11) of the CGST Act permits withholding a refund only when the order giving rise to it is subject to an appeal or...
