M. Trade Links Vs Union Of India
Date: June 4, 2024
Subject Matter
If return is furnished for the month of September till 30th November, their ITC claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October
Summary
The case law relates to the challenges faced during the initial roll-out of the GST regime. It discusses the difficulties faced by dealers/taxpayers in understanding and complying with the GST laws. It refers to circulars issued to resolve bona fide…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT In the present batch of writ petitions, challenge has been made to Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax Act and State Goods and Services Act, 2017. Background: 2. It took 13 long years, i.e., 2004-2017, for Goods and Services Tax to finally arrive in India, and a new tax regime could see the light of the day with eff…