The validity of CGST Rules under Rule 89(5)- A refund only for inputs under inverted tariffs: SC
Court name :Supreme Court of India Civil Appeal No 4810 of 2021 Judgment Name: Union of India & Ors. vs. KC Footsteps India Pvt Ltd. Judgment Date: 13 September 2021. Judges/ Bench: Justices D.Y. Chandrachud and M.R. Shah Introduction In Section 54 of the Central Goods and Services Tax Act of 2017, Parliament included a […]