The Karnataka High Court recently issued two landmark rulings that significantly protect taxpayer rights regarding Input Tax Credit (ITC) and its distribution. [1, 2, 3] 1. ISD Mechanism vs. Cross-Ch
In a landmark ruling, the GST Appellate Tribunal (GSTAT) , Principal Bench, has held that a mismatch between GSTR-1 and GSTR-3B cannot automatically result in a tax demand or penalty. In its first-eve
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