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

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

Download Saloom Trading Vs The Superintendent, Central Goods And Services Tax