• HIGH COURT
• RCM ON OCEAN FREIGHT
• Section 16(2)(c) of CGST Act
• Section 169 of CGST Act [Service of Notice, order etc]
• Section 16(2) of CGST Act [ITC cannot be denied on cancellation of registration]
• Section 143 of CGST Act [Job Work]
• Section 73(1) of CGST Act [Issue of Show Cause Notice]
• Section 73(10) of CGST Act [Time Limit for issue of an Order u/s 73(9)]