The Delhi High Court has held that since Section 107 of the Central Goods and Services Tax Act, 2017 prescribes an “independent regime” to determine the limitation period for filing ...
In Safari Retreats case, the Supreme Court allowed businesses to claim input tax credit (ITC) on properties classified as ...
Legal Debate At Tipping Point Over Notification Extending GST Deadline. Legal News and Analysis - India - Tax - Conventus Law ...
Against the backdrop of a Supreme Court ruling related to input tax credit, the government has mooted substituting the word 'plant or machinery' with 'plant and machinery' under a section of the ...