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…
Onus to Prove Sundry Creditor Payments Within 180 Days Before GST Authorities Lies with Company, Even If Not Requested: Calcutta HC
The Calcutta High Court has ruled that the "onus to prove sundry creditor payments within 180 days lies with the company" even if not requested by the GST authorities. The court’s decision provides much-needed clarity on the matter. The ruling reinforces the principle that a company must maintain proper records of all its transactions.