Tax laws upheld: Delayed challenge of GST cancellation dismissed due to non-compliance with statutory provisions.
Case-Laws
GST
The petitioner failed to challenge the matter within statutory provisions and raised the constitutional validity of Section 29(2) under CGST and BGST Acts. The court found the decision in Rohit Enterprises persuasive but not binding. While the facts differed, the hardship was similar to a previous case where the constitutional guarantee to carry out trade and c
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