The Allahabad High Court has held that Rule 159(5) of the Central Goods and Service Tax Rules, 2017 which provides remedy to file objections against the attachment of property must be availed before.
The Allahabad High Court has held that Sections 116 and 117 of the Income Tax Act, 1961 empower the Central Government to appoint Commissioner of Income-Tax (Appeals). Same pay scale would not make.
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