High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact.
Case-Laws
GST
The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants' delay in approaching the court. The court noted that the appellate authority did not address the impact of the retrospective amendment in its previous order. A
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