Two Certainties
Latest · 7 July 2026
Notifications Cannot Go Beyond Recommendations of the GST Council
Madurai Bench of the Madras High Court in M/S Guru and Co v Union of India (‘M/S Guru case’) addressed question about the Union of India’s…
ABC of IBC
Latest · 3 July 2026
PMLA v IBC: The NCLAT Invokes Ganges and National Interest
The National Company Law Appellate Tribunal, New Delhi (‘NCLAT’) in Value Wise Consultancy Private Limited v The Deputy Director, Directorate of Enforcement had to decide that…
Visualaw
Latest · 17 July 2026
Public servant is the appropriate legal term …
Full of Law
Latest · 9 February 2026
GST Council | Anatomy of a Constitutional Body | Perspective of a Tax Lawyer
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About Me

GSTR-2A

24 August 2023
Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns

In a recent judgment[1], the Calcutta High Court gave a detailed opinion on the nature and role of some of the tax returns, specifically, GSTR-2A, that taxpayers are required to file under GST. And in the…

Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns