24110 2020 33 1502 29954 Judgement 13 Sep 2021

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reportable in the supreme court of india civil appellate original jurisdiction civil appeal no 4810 of 2021 union of india ors appellants versus vkc footsteps india pvt ltd respondents with ...

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...Reportable in the supreme court of india civil appellate original jurisdiction appeal no union ors appellants versus vkc footsteps pvt ltd respondents with signature not verified digitally signed by sanjay kumar date ist reason nos and writ petition c j u d g m e n t dr dhananjaya y chandrachud index a introduction b factual backdrop statutory provisions submissions part i distinction between goods services ii interpretation section iii legal propositions assessees rejoinder constitutional scheme gst f cgst act definitions construing proviso validity ultra vires doctrine rule rules exercise making power under vis formula prescribed h conclusion parliament while enacting central tax has incorporated provision for refund sub embodies unutilised input credit cases involving zero rated supplies made without payment accumulation on account rate inputs being higher than output envisaging latter above two situations was cognizant fact that itc may accumulate due to variety reasons however env...

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Posted on: 19 Sep 2022 | 2 years ago
Tag: download pdf, 24110, 2020, 1502, 29954, judgement, 2021,
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