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SMEs trust they’re too small to matter. The truth is, criminals don’t think that way, writes SevenC's Darren Osbourn.
CESTAT Mumbai held that imposition of penalty under section 114AA of the Customs Act not justified in absence of any dummy export or any criminal intent involving evasion of duty. Accordingly, ...
ITC barred by section 16(4) of CGST Act is admissible if availed within period prescribed u/s. 16(5)
Madras High Court held that Input Tax Credit which is barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 is available in case the same is within period ...
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