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Articles By: Gaurav Gupta

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Decision of Hon'ble Supreme Court on alleged extra-territorial applicability of levy on ocean freight under CIF Contracts
  By: - Gaurav Gupta        Dated: May 25, 2022
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Blocking of electronic credit ledger of recipient dealer on account of fault of supplier dealer lacks any statutory authority. Post decisional hearing required to be provided to aggrieved taxpayer within 2 weeks from date of order blocking the ECL.
  By: - Gaurav Gupta        Dated: March 28, 2022
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Time period between 15.03.2020 and 02.10.2021 would stand excluded for the purpose of determining the period of limitation for filing refund application under GST: Bombay High Court
  By: - Gaurav Gupta        Dated: January 13, 2022
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Where the accused has cooperated with the investigation throughout, then no need to curtail his personal liberty.
  By: - Gaurav Gupta        Dated: August 24, 2021
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