The GST Law is only 6 years old, but there have already been significant judgements from the courts. The GST Appellate Tribunal has not yet been constituted, so taxpayers have had to seek justice through the courts. The courts have played a crucial role in bringing clarity to contentious issues such as GSTR 3B, reverse charge on ocean freight, and refund of input tax credit under the inverted duty structure. This article covers 10 recent judgements under the GST regime, including Section 80 of the CGST Act 2017 and the mandatory requirement to carry a physical copy of an invoice.
Source Taxguru
