The 15 Vital Recommendations for GST for Budget 2026 propose practical reforms to restore GST neutrality, reduce litigation, and unlock working capital. A key suggestion is to revisit Section 17(5) ...
Horizontal equity ensures that individuals with similar incomes and assets pay the same tax rate, promoting fairness in tax ...
The court held that ITC cannot be denied to a genuine purchaser merely because the supplier failed to pay GST. Bona fide transactions without fraud or collusion must not attract reversal of ...
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