Safari Supreme Court Decision and ITC

CA Roopa Nayak , Last updated: 21 October 2024 Share Follow on Google News

Background The latest Supreme Court decision in Safari Retreats(CIVIL APPEAL NO. 2948 OF 2023) has held that the credit shall be eligible to be availed on plant. Also that the functionality test has to be satisfied in order to avail credit. The matter was remanded back to High Court to determine if

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About the Author

CA Roopa Nayak

Specialized in Indirect Taxes

Partner of HNA Co LLP[Formerly Hiregange Associates LLP], in practice for over 15 years GST end to end compliance services with focus on resolving issues under GST law and procedural aspects. Providing Advisory services to clients from varied sectors in GST with focus on optimisation of taxes and cost savings. Su ... Read more

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