Case Law Details
Case Name : United Construction Co. Vs Union of India (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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United Construction Co. Vs Union of India (Delhi High Court)
1. Delhi HC has issued notice and directed the Secretary, Revenue to file an affidavit as to why FORMS GSTR-2 and GSTR-3 have not been made operational despite the CGST having come into force four years ago.
2. The High Court noted that non-uploading of these Forms is not only creating difficulties in assesse’s claiming refund from their own electronic cash ledger but a lot of input tax credit frauds are also taking place o
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