762 Section 148 Notice Cases: Gujarat HC Adheres to SC Ruling in Ashish Agarwal

D G Patel Construction Pvt Ltd. & 761 Others Vs Union of India (Gujarat High Court) In a recent ruling, the Gujarat High Court has echoed the Supreme Court’s decision in the case of Union of India and Others vs. Ashish Agarwal, wherein it addressed a group of petitions challenging the constitutional validity of  Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 and consequential notices under Section 148 of the Income Tax Act. Background and Constitutional Challenge The petitions, led by Special Civil Application No. 12621 of 2021, contes...