Latest update 21.10.2024

Latest update 21.10.2024

A. Article

Whether State tax officer has jurisdiction to block electronic credit ledger u/r 86A exceeding monetary limit specified by CBIC in the circular?

The Honorable Orissa High Court in the case of Atulya Minerals dismissed the writ petition interalia stating that the Circular issued by the Central Government would be binding on the officers of Central GST officers only.

B. Notes

by CMA Anil Sharma

C. Lawgics

by Adv. Nidhi Aggarwal


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