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This is to update you about an important decision by Patna High Court (‘HC') in the case of Sincon Infrastructure Pvt. Ltd. v. UOI & Ors. TS-216-HC(PAT)-2024-GST, wherein the Court held that interest liability is automatic on delayed payment of GST.

In an important decision by the Hon'ble Madras High Court (‘HC'), in the case of Afortune Trading Research Lab LLP, 2024-VIL-175-MAD, wherein the Court held that convertible foreign exchange received