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Penalty Not Automatic for Delayed Tax Deposit; Appellant Can’t Be Made Worse Off for Filing Appeal: Supreme Court

The Supreme Court has held that a delayed deposit of Foreign Travel Tax cannot...

GSTR-2A Mismatch Alone Can’t Justify ITC Denial Without Invoice-Wise Verification; Personal Hearing Mandatory: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has set aside a...