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2025 (8) TMI 469
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.... (C) NO(S). 18178/2025 - -<br>GST<br>HON'BLE MR. JUSTICE PANKAJ MITHAL AND HON'BLE MR. JUSTICE PRASANNA B. VARALE For the Petitioner(s) Mr. J. Sai Deepak, Sr. Adv., Mr. Akhil Krishan Maggu,....
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....ner as he is a non-taxable person. Secondly, the provisions of Section 122 (1A) of the Act which came into force w.e.f. 01.01.2021 cannot be applied retrospectively for the Assessment Years 2017- 2020....
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