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The 42nd GST Council met on 5th October, 2020 under the Chairmanship of Union Finance & Corporate Af.....
Revision proceedings shall lie if the assessment order is erroneous and prejudicial to the interests of revenue....
Belated challenge cannot be entertained by present Court with regard to applicability of Notification....
If the circumstance is sought to be proved by a solitary witness then the Court has to be conscious on relying that solitary evidence....
A special leave petition challenging the order of High Court rejecting the review petition cannot be entertained, when main judgment in the writ Petition is not challenged....
Notifications & Circulars
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