Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents (Invoices) older than twelve months - clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.
Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents (Invoices) older than twelve months - clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.
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