The Court held that refund rights accrued before the 2019 amendment to Section 54 cannot be taken away retrospectively. The key takeaway is that limitation changes cannot extinguish vested GST refund ...
The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High Court set aside the higher ...
NEW DELHI: The government on Wednesday formally annulled the vestige of compensation cess on sin goods such as cigarettes and tobacco products from the Goods and Services Tax regime as decided by the ...
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