Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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IGST Credit in Electronic Ledger Can Be Utilised for CGST and SGST Liabilities and Vice Versa: Kerala HC
GSTOther Legal Matters
The Kerala High Court has ruled that IGST credit in an electronic ledger can be used for CGST and SGST liabilities and vice versa. The court's decision provides much-needed clarity on the matter. The ruling reinforces the principle that a taxpayer can use a credit in an electronic ledger for any tax liability.
