Allahabad High Court held that toll plaza receipts not mandatory for justifying actual physical movement of goods since e-way bill and tax invoice duly produced. Accordingly, order not justified in ...
While maritime and road transport handle the bulk of total e-commerce tonnage, air remains indispensable for cross-border, ...
The court ruled that absence of toll plaza receipts cannot justify denial of ITC when invoices, e-way bills, GST returns, and ...
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