Expanding Scope of Anti-Profiteering Liability Under Section 171 in Real Estate Transactions
The anti-profiteering framework under Section 171 of the CGST Act1 was introduced to ensure that
Limits of Tolerating an Act Under GST: Bombay High Court Draws a Boundary Around Taxability of Arbitral Award Settlements
Few provisions under the GST framework have witnessed interpretive expansion as aggressively as Entry 5(e)
Section 16(2)(c) of CGST Act and the Conditional Nature of Input Tax Credit (ITC)
For GST practitioners, input tax credit (ITC) has long been anchored in a settled compliance