The realm of indirect taxation in India underwent a profound metamorphosis with the inception of the Goods and Services Tax framework. This reform promised to […]
High Court
HC Nullifies GST Demand Arising from Retrospective Registration Cancellation
Retrospective cancellation of GST registration has increasingly become a crucible of legal contestation in the post-GST tax architecture. While the statutory scaffolding under Section 29 […]
High Court Ruling: Refund of Excess GST Payment to Assessee
In the intricate landscape of India’s Goods and Services Tax (GST) system, refund claims often find themselves caught in a web of technicalities, procedural nuances, […]