Subhasish Pamegam Dec 24, 20237 minDemystifying CGST Rule 96(10): Legal Challenges and Implications for ExportersThe author, in the present article, attempts to identify the shortcomings and lacunae in Rule 96(10) of the CGST.
Ishika GargNov 3, 20236 minITC: A Missing Case of Interpretation and PrecedentsThis piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.