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Practical perspectives on tax, audit, compliance, finance and business decisions from the DMRN team.

Paying Twice for a Supplier’s Default: Why Section 16(2)(c) Can No Longer Be Applied by Rote

Paying Twice for a Supplier’s Default: Why Section 16(2)(c) Can No Longer Be Applied by Rote

The Punjab and Haryana High Court in Shaurya Alloys upholds the provision but disciplines the way it is used

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Wrong GST Head? Adjust, Don’t Demand Again

Wrong GST Head? Adjust, Don’t Demand Again

GST paid under the wrong head must be adjusted—not demanded again with interest and penalty, the Karnataka High Court held.

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DOWNLOADING A NOTICE IS NOT THE SAME AS VALID SERVICE UNDER GST LAW

DOWNLOADING A NOTICE IS NOT THE SAME AS VALID SERVICE UNDER GST LAW

Punjab & Haryana High Court holds that merely uploading a notice or order on the GST Portal does not constitute valid service under Section 169 of the CGST Act.

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DMRN- Section 16(2)(c) Constitutional Validity

DMRN- Section 16(2)(c) Constitutional Validity

SUPREME COURT UPHOLDS SECTION 16(2)(c) OF THE CGST ACT: ITC REMAINS CONDITIONAL ON THE SUPPLIER'S ACTUAL PAYMENT OF TAX

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DMRN-GST INSIGHTS

DMRN-GST INSIGHTS

Can a genuine recipient lose Input Tax Credit because a supplier's GST registration is cancelled years after the transaction?

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