Section 16(4) is pain for all taxpayers since the GST was introduced. A long litigation is in place. But there is a good news. The provision putting a time limit on taking credit after the November of the year end. Its validity was in challenge.
Rectification allowed by Court- The petitioner is supplier of electronic parts. It is supplying good on “bill to – ship to” model to BAL. Invoices were issued and GST was paid. However, while filing GSTR-1 return, inadvertently, the name and address was wrongly entered. As
We all made a hue and cry for the extension of dates for returns. But at that time the department was telling us about the discipline and that we should not wait for the last date to file the returns. The department issued some notifications
In a recent development the honourable SC has reversed the judgement of Delhi high court. It was held in case of BRANDIX MAURITIUS HOLDINGS LTD (The author can be reached at shaifaly.ca@gmail.com) In this case the officer issued an assessment order. He didn’t mention the
