The Allahabad High Court, on Wednesday, directed the Central Board of Indirect Taxes, Ministry of Finance to consider extending the benefit of extension of time to file appeal under Section 107(1) of.
The Court held that the law and the establishment of National Anti-Profiteering Authority does not violate the provisions of Constitution including Article 19(1)(g).
Underscoring the importance of due process and compliance with statutory requirements, the Jharkhand High Court, in a significant ruling, quashed criminal proceedings for non-compliance with summons.