Supreme Court

GST HC-2026 HIGH COURT

M/s Mohit Minerals Pvt. Ltd. v. Union of India (2023)

Issue: Levy of IGST on ocean freight under reverse charge mechanism (RCM) ๐Ÿ“ TL;DR โ€“ Mohit Minerals Case (2023) Introduction Under GST, importers of goods are required to pay Integrated […]

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GST SC-2026 Supreme Court

โ€œSC 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 […]

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