Conference Call GST- High Court decisions and ITC restrictions

21 November 2019 | 4:00 pm – 5:00 pm

The new Goods and Services Tax (GST) regime has been developing at a fast pace. These developments can either happen by way of decisions pronounced by various judicial forums or by way of changes in law. It is important for businesses to be up to date with the same.

The regime has from the very beginning seen a spate of all kind of petitions filed by the taxpayers before the various High Courts. Be it the disputes relating to detention, seizure or confiscation of goods/conveyance due to non-availability of e-way bill and other documents, issues under transitional credit, filing of various monthly and annual returns and declarations, or the availability of ITC, the High Courts have been sympathetic towards the stressed taxpayers.

Further, recently the government has inserted new sub-rule (4) in Rule 36 of CGST Rules, 2017 to provide for certain restrictions on availability of ITC to the buyer when not all invoices are uploaded by the seller.

In order to make businesses aware of the changes, Lakshmikumaran & Sridharan is organising a conference call to discuss about some recent decisions pronounced by Courts and the newly inserted Rule 36(4).


Mr. N. Mathivanan
Principal Partner, L&S

Mr. Bipin Verma
Executive Partner, L&S