Court :
High Court of Punjab and Haryana
Brief :
It is imperative that such provisions must be restored in the GST Law so as not to sow the seeds of any fresh ground for litigation in GST regime, which is being envisaged as an epic reform of indirect taxation post-independence.
Citation :
Commissioner of Central Excise Commissionerate, Chandigarh-1 Vs. Ind. Swift Lands Ltd. [(2017) 78 taxmann.com 209 (Punjab & Haryana)]
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English