When the government announced a new PAN project known as PAN 2.0, it made its intention clear about making PAN a common identifier number for various purposes. Think of it as the master key of the ...

Gujarat High Court held that the refund of IGST paid under Section 16 (3) (b) of the IGST Act, read with Section 54 of the GST Act, is allowable and directed the authorities to amend the shipping bill ...