"PARTNER IN M/S ASHISH AKHILESH JAIN & ASSOCIATES"
A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even procedural—can trigger serious consequences under GST law.
Section 54 provides a complete framework for GST refunds, including timelines and conditions. Courts have clarified strict compliance and limited scope for equitable relief.
Judicial precedents confirm that where goods or services support taxable supplies, only proportionate ITC reversal is permitted. Complete denial of credit would violate the value-added taxation principle.
