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Concession in late fees has retrospective effect otherwise it violates Article 14

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Brief summary of the case

Court: Allahabad High Court
Number:
WRIT TAX No. – 1192 of 2023
Petitioner:
M/S Modern Steel
Respondent:
Additional Commissioner And Another
Date of decision:
19.10.2023
Judges:
Hon’ble Rohit Ranjan Agarwal,J.

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