Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents (Invoices) older than twelve months - clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.
Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents (Invoices) older than twelve months - clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.
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