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Safari Retreats Pvt. Ltd. v. Chief Commissioner of CGST (2023) Issue: Input Tax Credit (ITC) on construction of immovable property used for leasing Introduction The Goods and Services Tax (GST) […]
Suncraft Energy Pvt. Ltd. vs Assistant Commissioner, State Tax (2023) 1. Background of the Case This case is about the Input Tax Credit (ITC) system under the Goods and Services […]
1. Background of the Case The case concerns corporate guarantees and whether issuing them amounts to a “taxable service” under the indirect tax regime before GST (i.e., under the Finance […]
