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In the first article of a two-part series on goods and services tax litigation in India, Raghavan Ramabadran, Charulatha Rajaji, and Raghav Rajeev of Lakshmikumaran & Sridharan consider the requirements concerning pre-assessment proceedings

West bengalV lakhmani mewal dasServices taxIndian revenue serviceSaral wire craft private limitedCentral excise service taxSupreme courtCentral goodsServices tax actCommissioner customsCentral exciseService taxIncome tax officerLakhmani mewal dasHigh courts