Introduction In M/s Gujarat Co-operative Milk Marketing Federation Limited v. Union of India & Ors. [R/Special Civil Application No. 7085 of 2025, decided on 14.10.2026], a Division Bench of the Hon’ble Gujarat High Court considered whether a head office that does not cross-charge common expenses to its branches can be made liable to GST and…
Introduction The GST framework is often described as a system that allows credit to move seamlessly across transactions, with each participant in the supply chain passing on tax in a continuous flow. In practice, this depends on a basic assumption: that each link in the chain performs its part as expected. That assumption begins to…
