Reflections on Criticality of Show-Cause Notice in Tax Laws
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80
Service Tax Act
CGST Act, 2017 does not render proceedings initiated under Service Tax Act nugatory; quoting wrong provision of law doesn’t invalidate action of Authority
Calcutta High Court: While dismissing a writ petition filed against the actions of Tax Authorities, a Single Judge Bench comprising of Debangsu Basak,