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Case Law Details

Case Name : Gopinath Dombla Vs Navkar Associates (NAA)
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Gopinath Dombla Vs Navkar Associates (NAA)

It is revealed from the perusal of the CGST Act and the Rules framed under it that the Central Government vide Notification No. 01/2020-Central Tax dated 01.01.2020 has implemented the provisions of the Finance (No. 2) Act, 2019 from 01.01.2020 vide which sub-section 171 (3A) was added in Section 171 of the CGST Act, 2

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