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GST Vehicle Confiscation Under Section 130: Protection for Innocent Transporters
Understand how Section 130 of the GST act protects innocent transporters from vehicle confiscation when they prove a lack of knowledge or connivance.
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Multi-Year Section 74 GST Notices: High Courts Split on Composite SCNs
Explore the conflicting High Court rulings on multi-year composite GST notices issued under Sections 73 and 74, along with legal remedies.
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Section 122(1A) CGST Act: Understanding Prospective and Retrospective Penalties
Explore the ongoing judicial debate across Bombay, Delhi, and Gauhati High Courts regarding Section 122(1A) of the CGST Act and its applicability.