Analysis of GST appeal delays under CGST Act. Learn how courts address exceptional cases, balancing strict timelines with fairness and constitutional rights.
Telangana HC’s ruling in Frontier Information Tech clarifies debt-to-equity conversion as “actual payment” under Section 43B of the Income Tax Act.
Analysis of Gujarat HC’s ruling on leasehold rights under GST, its exemption status, and a critique arguing for its treatment as taxable supply of services.
