Indirect Tax Digest | 14 February 2025
Indirect Tax Digest | 14 February 2025
Read more about Indirect tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
HIGHLIGHTS
- Kerala High Court - IGST credit availed as CGST and SGST credit does not amount to wrong availment of input tax credit
- Jharkhand High Court - The time limit for claiming refund as provided in Section 54(1) of CGST Act is directory
-
Andhra Pradesh High Court - Registration cannot be denied under the GST law merely on the apprehension of tax evasion