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“Keeping in view the judicial discipline, we refrain from giving our opinion with respect to the vires”: Delhi High Court declines to adjudicate validity of GST limitation-extension notifications under Section 168A pending Supreme Court consideration, permits taxpayer to pursue statutory appeal against ex parte adjudication order, safeguards limitation and directs appellate authority to decide matter on merits within fixed timeline
HEADNOTE Neelgiri Machinery through its Proprietor Mrs. Asha Devi v. Commissioner, Delhi Goods and Service Tax & Ors. Court: High Court of DelhiBench: Justice Prathiba M. Singh and Justice Shail…
