2018 (11) TMI 677

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....nt no.1. Mr. Uday Shankar Bhattacharya, Mr. Bhaskar Prosad Banerjee, for Central Excise. JUDGMENT The petitioner assails the invocation of the provisions of the Goods and Services Tax Act, 2017 for the purpose of reopening assessment in respect of alleged tax liability under the Finance Act, 1994. Learned Advocate appearing for the petitioner submits that, the provisions of the Act of 2017 doe....