The Bombay High Court set aside a GST recovery notice issued to a bank, ruling that the taxpayer must receive prior notice and an opportunity to dispute liability under Section 79(1)(c) of the CGST ...

The Madras High Court directed a fresh GST assessment, citing a violation of natural justice when a taxpayer's emailed reply was ignored and no personal hearing was ...

Explore the prolonged delays in operationalizing India's GST Appellate Tribunal (GSTAT), its impact on taxpayers and High Courts, and ongoing challenges despite recent ...

Understand when amended tax laws apply to past assessment years. Learn the distinction between prospective and retrospective application for substantive and procedural changes in tax ...