Indirect Tax Alert – 57th GST Council Meeting

Section 122(1A) Extends to Non-Taxable Persons, but Requires Proof of Benefit and Causative Role; Provision Operates Prospectively – Delhi HC

Aurtus Publication: GST Assessments, Audits and Adjudication – A Practical Guide for Taxpayers

Madras HC Holds Anti-Dumping Duty on Embedded Castings Does Not Extend to Complete Equipment Containing Such Castings

GSTAT holds that the exclusion of duty credit scrips from exempt supplies under Rule 43 of the CGST Rules applies prospectively and cannot be claimed for past periods.