The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authorities must apply Circular 183 and re-decide the ...
The Argument In Pradeep Sharma vs. ED, the defense presented a clever argument: the PMLA could not be applied retrospectively to a bribe allegedly taken years before the law was enacted in its current ...
Madras High Court held that seizure of Indian Currency under section 110 of the Customs Act, 1962 without issuance of show cause notice within stipulated time period as prescribed u/s. 110(2) is ...
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