CGST Act

The Allahabad High Court...

Allahabad High Court while dismissing a petition of the U.P. state Secretary said that in provisions of Section 129 it is well settled that the levy of tax and penalty cannot be based upon the presumption, especially in cases where the goods were accompanied by a tax invoice and E-way bill.

The Supreme Court on Monday upheld the validity of Rule 89(5) of the CGST Rules 2017 in case of inverted duty structure under the Goods and Services Tax law.