Indirect Tax Weekly Digest | 05 September 2023

Hightlights

  • Madras High Court - Tax Authorities cannot conduct an audit of a closed business but are empowered to undertake assessments.
  • Madras High Court - Show Cause Notices must be hosted at the correct place on the GST portal.
  • Jharkhand High Court - Amendment in respect of computation of turnover of zero-rated supplies for adjusted total turnover operates prospectively.

We hope you find it useful and an interesting read.
 

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