Indirect Tax Digest | 10 November 2023
Indirect Tax Digest | 10 November 2023
The visually refreshed publication will continue to provide unmatched coverage of key topics including updates on Indirect Tax Legislations, Judicial Updates and Customs and Foreign Trade Policy.
We thank you for your consistent support and look forward to continuously bring to you the latest in the world of Indirect Taxes.
HIGHLIGHTS
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Allahabad High Court - Notice must be issued to the taxpayer where the Tax Authorities intend to take an adverse view.
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Jharkhand High Court - Transitional credit cannot be denied in the garb of undertaking assessment under the erstwhile Value Added Tax law.
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Allahabad High Court - Genuineness of the transaction cannot be established without furnishing relevant documents.
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Andhra Pradesh High Court - An intimation under Rule 142(1A) of the CGST Rules (in Form GST DRC-01A) must be issued before issuing the show cause notice.
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Kerala High Court - Input tax credit cannot be denied on the ground that the details of procurements are not appearing in Form GSTR-2A.
We hope you find it useful and an interesting read.
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