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Monthly Archives: November 2020

GST Latest Case laws-2020

GST Latest Case laws-2020 Sec. 54 (Refund of Tax) (3) Subject to the provisions of sub-section (10), a registered person may claim a refund of any unutilized input tax credit at the end of any tax period. Provided that no refund of the unutilized input

Supreme Court in the case of Assistant Commissioner (CT) Versus M/s. Glaxo Smith Kline Consumer Health Care Limited

Case Covered: Assistant Commissioner (CT) Versus M/s. Glaxo Smith Kline Consumer Health Care Limited Facts of the Case: The moot question in this appeal emanating from the judgment and order dated 19.11.2018 in Writ Petition No. 39418/2018 passed by the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh is: whether the High Court