M/s Mohit Minerals Pvt. Ltd. v. Union of India (2023)
Issue: Levy of IGST on ocean freight under reverse charge mechanism (RCM) 📝 TL;DR – Mohit Minerals Case (2023) Introduction Under GST, importers of goods are required to pay Integrated […]
GST
HC-2025
HIGH COURT
GST
SC-2025
Supreme Court
“SC 2023 Shocking Ruling: GST ITC Mismatch Explained
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 […]