Notification Misinterpretation: GST Paragraph 3(iv) Limited to Pre-GST Contracts, Reimbursement Rights Affirmed for Post-July 2017 Contracts
Case-Laws
GST
HC determined that the respondent authority misconstrued the GST notification's applicability. The court held that paragraph 3(iv) of the notification applies exclusively to pre-GST contracts and cannot be used to deny reimbursement for contracts executed after July 1, 2017, which are governed by paragraph 4. The HC directed the publi
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