Insights
Form 10-IEA prevails over an inconsistent ITR selection; corresponding old-regime deductions must be allowed
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