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GST officer cannot assess tax of pre-GST regime

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Brief summary of the case

Court: Jharkhand High court
Number:
W.P.(T) No. 3055 of 2022
Petitioner:
M/s Usha Martin Limited
Respondent:
Additional Commissioner, Central GST and Excise
Date of decision:
10.11.2022
Judges:
Honourable Aparesh Kumar Singh, J. and Honourable Deepak Roshan, J

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