Abhishek Raja
Quick Summary
The Goods and Services Tax (GST) regime, since its inception, has undergone significant judicial scrutiny, particularly in the domain of recovery proceedings. While the law bestows substantial power upon revenue authorities to enforce recovery of dues, courts have consistently reiterated that such powers must be exercised in strict conformity with statutory safeguards and constitutional mandates. In this article, we delve into some of the landmark judgments that have not only clarified the proc
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