https://www.taxtmi.com/caselaws?id=386104 The Court upheld the validity of Section 6(1) of the GST Act, emphasizing its role in unifying taxation principles. It found that the State authority had jurisdiction to investigate credit claims under relevant Acts. The challenge based on alleged arbitrariness and curtailment of rights was dismissed. The Court noted the circular's alignment with the law and advised pursuing appeal as an alternative remedy. The judgment highlighted the necessity of a common mechanism in the intricate GST system, affirming the actions taken under Section 6(1). en-us Tue, 16 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386104 The Court upheld the validity of Section 6(1) of the GST Act, emphasizing its role in unifying taxation principles. It found that the State authority had jurisdiction to investigate credit claims under relevant Acts. The challenge based on alleged arbitrariness and curtailment of rights was dismissed. The Court noted the circular's alignment with the law and advised pursuing appeal as an alternative remedy. The judgment highlighted the necessity of a common mechanism in the intricate GST system, affirming the actions taken under Section 6(1). Case-Laws GST Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386104