Judicial Corner (02.06.2023)

GST

  • High Court of Andhra Pradesh held that Issuance of notice in GST ASMT-10 by Deputy Commissioner without authorization is unsustainable.

SERVICE TAX

  • CESTAT Delhi recently held that denial of CENVAT Credit due to procedural irregularities/lapses is unsustainable in law and substantive benefit cannot be denied.

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