ITC is a vested right, cant be taken away by a procedural provision: ITC is a vested right of the taxpayer. This right cant be curtailed by a procedural provision. Gujrat high court held in the case of M/s Siddhartha enterprises Vs Nodal officer. Tran
CE free webinar on relevance of GST: Statutory audits and tax audits are going on. Last time many professionals finalized them without giving the proper adherence to GST issues. But this time we need to be more careful. Experiences of last year will definitely help.