Madras High Court held that obtaining GST registration and payment of tax after inspection cannot be said to be voluntary conduct of the assessee. The same amounts to deliberate attempt to evade ...

ITC Refund Challenges for Exporters Who Cancel Their GST Registration A Case Study on GST Procedural Hurdles and System Limitations Sri Shanmuga Hardwares ...

Indirect taxes are charged on goods and services, not on income or profits. These taxes are collected by businesses, such as ...