ITAT Rajkot deletes a ₹70,000 penalty under Section 271(1)(b) because the notices and order were issued to a deceased individual. The Tribunal held that proceedings initiated against a dead person are ...
The Gujarat High Court held that the period between the initial refund filing and issuance of a deficiency memo must be excluded when computing the two-year limitation under Section 54 of the CGST ...
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