The Supreme Court set aside an enhanced penalty on Saudi Arabian Airlines, reiterating that an appellant cannot be placed in a worse position merely for exercis…
The Supreme Court held that a mere delay in depositing Foreign Travel Tax (FTT) does not amount to a failure to pay tax under Section 38(3) of the Finance Act, …
The Supreme Court quashed a GST show-cause notice issued under Section 74 of the CGST Act, holding that the Revenue cannot bypass the standard limitation period…
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, ruling that a buyer can claim Input Tax Credit (ITC) only if the s…
