Section 140 of CGST Act

Section 140 of CGST Act – Supreme Court recalled its order dated 22-7-2022 [140 taxmann.com 535 (SC)] to decide Vires of section 140(3)(iv) of CGST Act.

Evergreen Seamless Pipes & Tubes (P.) Ltd. v. Union of India – [2023] 147 taxmann.com 430 (SC).