Tax Guru4h
Retrospective Cancellation of Supplier’s GST Registration Doesn’t Invalidate Recipient’s ITC Claim: Calcutta HC
Whether the Show Cause Notice (SCN) issued under Section 74 of the CGST and WBGST Act is valid, given the petitioners’ claims that they fulfilled all requirements for ITC and the suppliers’ GST ...
Tax Guru5h
Availability of wrongfully utilized credit in credit ledger not necessary for blocking credit under rule 86A of CGST Rules
Andhra Pradesh High Court held that rule 86A of the Central Goods and Services Tax Rules permits blocking of credit which has ...