Daksh Kumar Bafna is a third-year law student at GNLU, Gandhinagar. Introduction The recent four rulings from different High Courts have created a big divide on the interpretation of Section 122(1A) of the Central Goods and Services Tax Act, 2017...
Daksh Kumar Bafna is a third-year law student at GNLU, Gandhinagar. Introduction The recent four rulings from different High Courts have created a big divide on the interpretation of Section 122(1A) of the Central Goods and Services Tax Act, 2017...