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force majeure, COVID pandemic, State Goods And Services Tax Act, Show Cause Notice, TLC Legal

1. A large number of Show Cause Notices (SCN) have been issued under Section 73 of the Central/State Goods And Services Tax Act, 2017 (“CGST”/”SGST”) for the Financial Year 2017-18 in the month of.

CGST Act, res judicata, CBEC, Civil Procedure Code, TLC Legal

India has adopted the dual GST model because of its unique federal nature. Under this model, tax is levied concurrently by the Centre as well as the States on a common base, i.e. supply of goods or.

Input Tax Credit, Central Goods & Services Tax Rules, CGST Act, ITC, TLC Legal

An issue that often riddles taxpayers under the GST regime is the value to be adopted for the purposes of discharging applicable GST on supplies of goods and/or services between related parties or.

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