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Case Law Details

Case Name : Delhi Metro Rail Corporation Ltd. Vs Additional Commissioner (Delhi High Court)
Appeal Number : W.P.(C) 6793/2023
Date of Judgement/Order : 18/09/2023
Related Assessment Year :
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Delhi Metro Rail Corporation Ltd. Vs Additional Commissioner (Delhi High Court)

Limitation Period u/s 54(1) of the CGST Act cannot be invoked when tax is collected without authority of law

The Hon’ble Delhi High Court in the case of Delhi Met

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