Validity of Circular issued by the CBIC - Jurisdiction - Form ...

Case Laws GST

December 20, 2021

Validity of Circular issued by the CBIC - Jurisdiction - Form GSTR-3B is return or not - rectification of Form GSTR-3B - Learned counsel for the respondent was at pains to persuade us that the three-Judge Bench judgment can be distinguished, without realising that the three-Judge Bench judgment expressly overrules the impugned judgment. - Decided in favor of Revenue. - SC

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Validity of Circular issued by the CBIC - Jurisdiction - Form ...

Case Laws GST

December 20, 2021

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