Settlement Commission has erred in rejecting the petitioner’s ...
Case Laws Service Tax
July 9, 2016
Settlement Commission has erred in rejecting the petitioner’s application for settlement dated 25.11.2013, by its order dated 14.11.2014, on the ground that the said application was barred by Section 32-(O)(1)(i) of the Act. - The Explanation to Section 32-O(1)(i) does not have retrospective effect - HC
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