Rastriya Chemicals & Fertilisers Ltd. Vs Union of India (Delhi High Court) The Appellant is a Public Sector Undertaking and is a Government Company within the meaning of Section 617 of the Companies’ Act, 1956. The Appellant engages in the manufacture of fertilizers and other chemicals, falling under Chapter Heading 29 and 31 of the Central Excise Tariff Act, 1985. The Appellant […]
Bengal Secretariat Cooperative Land Mortgage Bank and Housing Society Ltd Vs Aloke Kumar (Supreme Court of India) Conclusion: Hon’ble Supreme Court while allowing the appeal observed that Resolutions passed by General Body of the Society is supreme and the member of a Society has no independent right qua the Society and it is the Society […]
TC can be availed by registered person in Table 4 of GSTR-3B of a tax period. Question is that in which tax period’s GSTR-3B, a registered persons can claim ITC after this amendment.
