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Decoding Indian Tax Laws

TaxcodeIN

Decoding Indian Tax Laws

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TaxcodeIN

Decoding Indian Tax Laws

ECC Trading Pvt. Ltd. Vs. The Additional Commissioner of Central Tax and Ors. – Telangana High Court

January 30, 2024

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The time limit provided for furnishing of report by DGAP is directory in nature and not mandatory | Section 171 of the CGST Act, 2017 is widely worded and does not limit the scope of examination to only goods and services in respect of which a complaint is received | The scope of the DGAP’s powers is very wide and is not limited to the goods or services in relation to which a Complaint is received – Reckitt Benckiser India Pvt. Ltd. Vs. Union of India and Ors. – Delhi High Court

Pramod Kumar Mehta Vs. The Union of India and Ors. – Patna High Court

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