Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's judgment underscores the legislative discretion in tax matters, reaffirming the validity of the reverse charge mechanism within the GST framework. It illustrates the balance between legislative intent and constitutional mandates, ensuring that tax laws are applied equitably without disrupting the underlying objectives of the GST regime. By dismissing the petition, the Court reaffirmed that the mechanism of tax collection and the conditional provision of input tax credit do not, in themselves, constitute discrimination or arbitrariness under the Constitution.
TaxTMI 
TaxTMI 
