Concession in late fees has retrospective effect otherwise it violates Article 14
Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 1192 of 2023Petitioner: M/S Modern Steel Respondent: Additional Commissioner And AnotherDate of decision: 19.10.2023Judges: Hon’ble Rohit Ranjan Agarwal,J. Download M/S Modern Steel Vs Additional Commissioner And Another