2022

In this edition, we bring you, an article on the understanding of the depth of the most litigative entry in the indirect taxation sphere, which is agreeing to the obligation to refrain from an act or tolerate an act or to do an act. Though we understand that we have

In this edition, we bring you, the possibility of claiming refund of unutilised input tax credit at the time of closure of the unit. Under the GST laws, business carried in each state by a registered person is obligated to obtain registration. There arises a situation, when one of the