Gauhati High Court held that petitioner is entitled to claim input tax credit subject to conditions prescribed to newly inserted section 16 (5) and section 16 (6) of the CGST Act, 2017 which are ...

Punjab and Haryana High Court held that date of submission of claim would be recognized on accrual of cash incentive and not from date of submission or receipt of cash incentive.

Success in the effective implementation of environmental laws would, in this end, be achieved through the balance of conservation with development and through ensuring that future generations inherit ...

Kerala High Court held that transferring 1 st floor of the building to wife for reducing limit below prescribed threshold ...

What’s more, the Bench then directs in para 34 stating that, “The Registrar (Judicial) shall circulate a copy of this judgment to the Chief Secretaries of all the States/Union Territories to ensure ...

Madras High Court remitted the matter of imposition of GST on entire differential turnover since petitioner failed to ...