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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: Kerala High Court
Number: WP(C) NO. 32069 OF 2023
Petitioner: Saloom Trading
Respondent: The Superintendent, Central Goods And Services Tax
Date of decision: 22.11.2023
Judges: Hon’ble Dinesh Kumar Singh

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