Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability by the supplier - Pendency of this writ petition will not prevent the petitioner from making any representation against the audit report appearing at page 53 of the writ petition before the respondent concerned which shall be considered by the authority concerned in accordance with law. - HC
Constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability by the supplier - Pendency of this writ petition will not prevent the petitioner from making any representation against the audit report appearing at page 53 of the writ petition before the respondent concerned which shall be considered by the authority concerned in accordance with law. - HC
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