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LATEST JUDGEMENTS

Union of India and Others v. VKC Footsteps India Pvt. Ltd.

1. Parliament while enacting the Central Goods and Services Tax Act 20171, has incorporated a provision for refund of tax in Section 54. Sub-Section (3) embodies a provision for refund of unutilised input tax credit2 in cases...

K.N. Nagarajappa and Others v. H. Narasimha Reddy

1. In these appeals by Special Leave, a common judgment - in two second appeals1 rendered by the Karnataka High Court-reversing the decree of the first appellate court, has been challenged.