Highlights

• Gujarat High Court – SEZ units are not exempted from the provisions concerning inspection or investigation under the GST law.
• Allahabad High Court – Best judgement assessment under Section 74 of the CGST Act based on Income tax guidelines impermissible being contrary to the GST law.
• Jharkhand High Court – Tax cannot be imposed based on the sales price of goods supplied by nearby mines in the absence of any material evidence showcasing the undervaluation of goods.

We hope you find it useful and an interesting read.
 

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