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GST Case Digest

GST Case Digest: Violation of Section 75 of GST Act

Avinash Kurungot

Section 75 is a key provision within the Goods and Services Tax (GST) Act, 2017 which provides a detailed framework for the determination of tax...

GST Case Digest on Rejection of ITC Claims based on GSTR-2A vs GSTR-3B Mismatch

GST Case Digest Series: High Court Tax Cases, 2020 Part 2

GST Case Digest Series: High Court Tax Cases 2019

Case Digest on Refund under GST

GST CASE DIGEST: Inspection, Search, Seizure and Arrest

For the smooth functioning of every tax administration there should have a proper mechanism for inspection, search and arrest. However, these are the important tools of the tax department for...