Read the full judgment from Madras High Court setting aside a GST assessment order against the deceased M.K.Girish. Legal heirs granted relief; court directs a response within 6 weeks.
Delhi HC quashes GST cancellation in SK Enterprises case, stressing clarity in show cause notices. Upholds procedural fairness.
Explore the doctrine of substance over form in taxation, its accounting and taxation concepts, applications, examples, limitations, and the impact of GAAR. Learn how courts interpret this principle.