Courts have questioned the practice of denying ITC by calling suppliers “non-existent” while simultaneously taxing outward supplies. The emerging judicial view protects bona fide buyers and rejects ...

GST law allows appeals within three months with a maximum condonation of one additional month. Courts have largely held that delays beyond 120 days cannot be condoned except in rare ...

A GST registration rejection involving a legal heir applying after the death of a sole proprietor has highlighted procedural hurdles faced by small taxpayers. Tax expert CA Himank Singla said the case ...

Ahmedabad: A week after the Supreme Court cautioned lawyers about relying on artificial intelligence (AI) to draft petitions, the Gujarat high court has flagged what it described as a "worrying trend" ...