Eye Share : CGST & SGST of other state – A Biased Rejection

As GST has completed 3 years of implementation, there still are plenteous issues and moot questions awaiting answers from the judiciary. One such question is whether an assessee can avail the CGST component of ITC pertaining to another state where there is no registration.The author, Adv. Senguttuvan K (SAPAA Law Firm: Tax-Business-Corporate), states that the above question was answered in negative by AAR, West Bengal in the case of Storm Communications Private...