Divisional Bench Overrules the Singal Bench order of refund of unutilized ITC in cash on account of the closure of business
No Disallowance u/s 40A(3) where cash payments are genuine and verifiable
Recommendations made in the 56th GST Council meeting
Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 [Civil Appeal No. 9543 of 2025] dated 14 August 2025
Supreme Court lays down important principles for determining Fixed Place PE
