GST authorities often cancel registrations retrospectively after detecting fake entities, leading to ITC denial for genuine buyers. Courts have ruled that ITC cannot be denied solely on retrospective ...

High Courts have emphasized that ITC cannot be denied solely on the basis of a supplier being declared non-existent. Authorities must provide evidence of the buyer’s involvement and follow principles ...

'The Times of India' brings you 'Hack of the Day' — a new weekday-series of quick, practical solutions to everyday hassles. Each hack is designed to save you time, money or stress, using tools and ...

A GST registration rejection involving a legal heir applying after the death of a sole proprietor has highlighted procedural ...