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

Vivek Jalanpro badge , Last updated: 22 December 2023  
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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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Vivek Jalan
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Category GST   Report

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