Conditions for Blocking ITC u/s 86A Demand Strong Cases and Due Process for Taxpayers

Vivek Jalan , Last updated: 22 December 2023 Share Follow on Google News

Recently, the Honble Supreme Court of India vide its decision dated 13.03.2023 in the case of State of Karnataka Versus M/s Ecom Gill Coffee Trading Private Limited [CIVIL APPEAL NO. 230 OF 2023 (Arising from SLP (Civil) No. 2572/2022)] - 2023-VIL-20-SC in paragraph Nos.14 and 15 held as under: .

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About the Author

Vivek Jalan

DESIGNATED PARTNER

Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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