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Goods and Services Tax | Section 122(1A) CGST Act: Prospective or Retrospective?
10 Sept 2026 · 10 Sept 2026By Adv Rakesh Singh
Bombay, Delhi and Gauhati High Courts differ on whether the penalty under Section 122(1A) of the CGST Act applies to transactions before 1 January 2021. The post Section 122(1A) CGST Act: Prospective or Retrospective? appeared first on TaxGuru .
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