This article analyzes if judicial rulings (including Supreme Court’s ‘Arise India’) that declared ‘seller non-payment’ clauses unconstitutional under VAT Acts should apply to similar ITC conditions under GST, like Section 16(2)(c).
The SEZ Act, 2005, prevails over the Customs Act, 1962, ensuring no export duty is levied on goods transferred from Domestic Tariff Area to Special Economic Zone units.
Explore the applicability of res-judicata in tax matters. Understand its relevance in taxation, case law, and judicial precedents.
The Constitution of India is framed after much deliberations by the stalewarts and the constitution makers like Dr. B.R. Ambedkar and 4 others. It was framed with preamble Sovereign Socialist Democratic Republic and was later amended by secular. It has 4 pillars and the courts constituted under chapter-V of the constitution are one of the pillars.