This judgement is quite loudable judgement in favour of the taxpayers having inverted duty structure. In regard to the applicability, since there is no contrary judgment in this issue till date, so, this judgement has pan India applicability.
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"