The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High Court set aside the higher ...
The Court held that refund rights accrued before the 2019 amendment to Section 54 cannot be taken away retrospectively. The key takeaway is that limitation changes cannot extinguish vested GST refund ...
The govt also issued orders that the Health Security se National Security Cess Act and the Central Excise (Amendment) Act, would come into effect from Feb 1 ...
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