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In a recent ruling, the Patna High Court overturned the dismissal of a GST appeal and reinstated the appeal, contingent upon meeting specified conditions outlined in Notification No. 53 of...
The amendments to sections 109 and 110 of the Central Goods and Services Tax Act, 2017 for enabling the creation of the Central Goods and Services Tax Appellate Tribunals were notified in July this year, , Central Goods and Services Tax Act, nirmala sitharaman, GST Act
The Kerala High Court recently held that Input Tax Credit (ITC) cannot be denied to a purchaser merely on ground of non-reflection of the transaction in the GSTR-2A Form. Remanding the matter back to...
The Delhi High Court has held that Section 67(2) of the GST Act does not empower the seizure of currency available on premises during a search.The bench of Justice Vibhu Bakhru and Justice...
Responses to a story about the challenge to Portland’s “progressive identity.” Also: Trump and the soccer team; justices’ books; patients’ drug choices; student-athletes.