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Case Law Details

Case Name : Ganapathi Pandi Industries Vs Assistant Commissioner (State Tax) (FAC) (Madras High Court)
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Ganapathi Pandi Industries Vs Assistant Commissioner (State Tax) (FAC) (Madras High Court)

Retrospective Amendment to ITC eligibility – Insertion of Section 16(5) & 16(6) of the CGST Act 2017: A Comprehensive Legal Analysis after the recent decision of the Honourable Madras High Court.

A: Preface: Understanding the Regulatory Landscape

1. The contemporary indirect taxation ecosystem in India represents a dynamic interplay of legislative frameworks, judicial interpretations, and evolving regulatory m

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The Author is the recipient of the prestigious "Presidential Award-2019" for meritorious and specially distinguished record of Service from the Government of India. View Full Profile

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