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Kerala High Court’s Landmark Ruling on Retrospective ITC Claims and Constitutional Validity of GST Provisions

In an important decision dated June 4, 2024, the Kerala High Court stated the procedural amendment initiated by the Finance Act 2022, which expanded the deadline for filing GST returns…

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Legal Oversight: Punjab and Haryana High Court’s Ruling on Attachment Proceedings Under Section 74

Introduction the Punjab and Haryana High Court has highlighted important issues related to the attached proceedings under Section 74 of the CGST Act, 2017. This decision led to a heavy…

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