Summary The decision in Torrent Gas Ltd Vs Commissioner (GSTAT Lucknow) clarifies that road restoration charges paid to Government departments like PWD ...
Summary In DGAP Vs A J Enterprises, GSTAT New Delhi accepted the DGAP's recomputed finding of Rs 13,32,322 for 15.11.2017 to 30.09.2019. It held that ...
Summary The Tribunal drew a clear distinction between procedure and substance. On procedure, it held that an appellate authority cannot dismiss an appeal ...