Perils of clause (aa) to Section 16(2) of the CGST Act for a Registered Person under GST
by Nirav Karia† and Vatsal Bhansali††
Cite as: 2023 SCC OnLine Blog Exp 15
by Nirav Karia† and Vatsal Bhansali††
Cite as: 2023 SCC OnLine Blog Exp 15
Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax
Delhi High Court: While relying upon the Delhi High Court decision in Parveen Begum v. Appellate Authority, 2012 SCC OnLine Del 2839, the