The assignment of functions to "proper officers" under the Goods and Services Tax (GST) framework has been a subject of intense legal scrutiny, heavily influenced by parallel jurisprudence under the ...
Summary: The Patna High Court rejected the challenge by M/s Moral Pharmaceuticals Private Limited to Circular No. 3/3/2017-GST dated 05.07.2017, Circular No. 31/05/2018-GST dated 09.02.2018 and ...
Lindsay Clancy returned to court for the first time since her trial ended in a deadlocked jury and the judge declared a mistrial on Sept. 4. Several motions were addressed, with Massachusetts Judge ...
The Patna High Court has rejected a challenge to three CBIC circulars assigning “proper officer” functions to Central Tax officers under the GST law, agreeing with the Bombay High Court's reasoning on ...