Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Reversal of Input Tax Credit - sale of alcoholic liquor for human consumption effected by it at its premises - Section 17(2) of the CGST Act - the activities of selling of alcoholic liquor for human consumption by the applicant would be treated as ‘non-taxable supply’ and therefore falls under the category of ‘exempt supply’ under the GST Act, the applicant is required to reverse input tax credit attributable to the exempt supply - AAR
Reversal of Input Tax Credit - sale of alcoholic liquor for human consumption effected by it at its premises - Section 17(2) of the CGST Act - the activities of selling of alcoholic liquor for human consumption by the applicant would be treated as ‘non-taxable supply’ and therefore falls under the category of ‘exempt supply’ under the GST Act, the applicant is required to reverse input tax credit attributable to the exempt supply - AAR
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