A practical GST article mapping the key provisions of the CGST Act, IGST Act and the CGST Rules, with recent Supreme Court, High Court, AAAR and selected AAR rulings for quick professional reference.

Relying on the Supreme Court’s ruling in Shabina Abraham, the Court quashed the demand notice issued against the legal representatives of the deceased proprietor.

The High Court did not consider it necessary to deal with the merits of the ITC computation methodology, and concluded that the Revenue was obviously in a case of “pick and choose” and the department should have followed the norm of consistency