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Detention of Goods under the CGST Act – Striking a Balance Between Compliance and Fairness
Introduction The Electronic Way Bill (E-way bill), which is intended to prevent tax evasion and ensure transparency in the movement of products, has become an integral component of
Section 129 of the GST Act: Understanding the Implications of Section 129 of the GST Act Through a Case Study
Introduction The Goods and Services Tax Act, 2017 represents a watershed moment in India’s fiscal history, unifying multiple indirect taxes into a single, strea
