Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Interpretation of Statute - imposition of interest - The retrospective levy is not intended and the amendment in Law is a substantive provision for making a provision for levy of interest in the present case - Therefore, for a period prior to 13.07.2006, such levy of interest cannot be imposed on the Assessee. - HC
Interpretation of Statute - imposition of interest - The retrospective levy is not intended and the amendment in Law is a substantive provision for making a provision for levy of interest in the present case - Therefore, for a period prior to 13.07.2006, such levy of interest cannot be imposed on the Assessee. - HC
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