A recent High Court ruling clarifies that Section 16(2)(c) cannot be used to mechanically deny Input Tax Credit just because a supplier's GST registration was cancelled. Here's what SME businesses nee
GSTAT Kolkata has struck down an entire GST demand because the department skipped the mandatory show cause notice — a reminder that how a demand is raised can matter as much as what it says.
The GST Appellate Tribunal has held that an inverted duty refund under Section 54(3)(ii) cannot be denied merely because the input and output goods share the same HSN classification. Here's what the r
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