Opinion
Eight Years of GST, Same Old Harassment: How Section 74 & ITC Denial Still Punish Genuine Taxpayers
Courts have repeatedly held that bona fide buyers cannot lose ITC merely because suppliers default or registrations are cancelled ...
Section 64 of the CGST Act was drafted as an emergency provision – “summary assessment in certain special cases” – to protect revenue when waiting for normal adjudication would seriously jeopardise ...
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