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Leela Vara Prasad Dharmmireddy

Latest Posts by Leela Vara Prasad Dharmmireddy

Kerala HC Quashes Commerce Ministry’s Terminal Charges Public Notice

November 17, 2025 423 Views 0 comment Print

Explore why Public Notices, while guiding trade, cannot override statutes or alter private contracts, as affirmed by the Kerala High Court.

Decoding GST Rule 96B considering GST, Customs, FTP & FEMA provisions

July 27, 2025 4383 Views 0 comment Print

Decoding of Rule 96B of the CGST Rules, considering customs, FTP and FEMA provisions Legal Provision Section 16 (1) of IGST Act, 2017 A registered person making zero rated supply shall be eligible to claim refund of unutilised input tax credit on supply of goods or services or both, without payment of integrated tax, under […]

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