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The Allahabad High Court has held that requirement of self-certified copy of order is not applicable to the appeals filed electronically under Section 107 of the Central Goods and Service Tax Act,.
The Madras High Court has quashed the revision order passed under the Tamil Nadu Goods and Service Tax Act (TNGST Act) against Renault Nissan for travelling beyond the scope of revision.
The Court held that the law and the establishment of National Anti-Profiteering Authority does not violate the provisions of Constitution including Article 19(1)(g).
A two-part series summarising changes to India’s goods and services tax law in 2023 begins by focusing on corporate and personal guarantees. Raghavan Ramabadran, Sahana Rajkumar, and Derlene Joshna of Lakshmikumaran & Sridharan share their insights