CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED
Appeals are partly allowed in above terms
C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024
Bench: HON'BLE MR. JUSTICE ABHAY S. OKA
Section 17Section 17(5)(c)Section 17(5)(d)
246A
and 279A were introduced to simplify the indirect tax
regime to prevent the cascading effect of multiplicity of
taxes. The cascading effect of taxes can be removed only
by introducing a system for allowance of ITC so that there
would not be any missing link in the chain or series
