The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible

Hrishikesh H , Last updated: 16 January 2026 Share Follow on Google News

Introduction Hon'ble Justice Manmohan of the Supreme Court, in one of his recent speeches highlighted that taxpayers, both GST (Goods and Services Tax) and IT (Income Tax) are often not treated kindly by the assessing officers. This kind of treatment towards taxpayers leaves them with no impetus to

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About the Author

Hrishikesh H

Student of Law

I am a student of the 3 yr law program at OP Jindal Global University interested in pursuing commercial litigation (tax law, company law etc). I am looking forward to contributing and leaning on this esteemed platform.

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