The retrospective amendment made by the Union is a massive blow to the Safari Retreats judgement, as it has essentially nullified it.

Implementing the suggested relief measures for foreign airlines would signify a commitment to fostering unprecedented growth.

This article critiques and analyzes the prohibition of ITC on CSR expenditure.

The author, in the present article, attempts to identify the shortcomings and lacunae in Rule 96(10) of the CGST.

This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.