Aug 28, 20233 minGSTHon'ble Patna HC has held ITC can not be allowed unless Supplier has paid GST to the GovernmentIn an issue which is considered as contentious, Hon'ble Patna HC in the case of M/s Aastha Enterprises (CWP Case No.10395 of 2023) has...
Nov 8, 20223 minGSTEligibility of ITC: Comprehensive Analysis of Amendments Carried Out by Finance Act, 2021 and 2022There are various changes made in Section 16, 37 and 38 vide Finance Act, 2021 and 2022 to restrict the eligibility for the ITC. In this...