WAW DIGITRADE PRIVATE LIMITED vs. INCOME TAX OFFICER, WARD 27(1), DELHI & ANR.

PDF · subscribers
W.P.(C)/5177/2022HC DelhiDLHC01012245202229 March 2022Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA14 pages
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court held that the reassessment notices issued under Section 148 of the Income Tax Act, 1961, post March 31, 2021, without following the substituted Sections 147 to 151, are invalid. The Court found that the Legislature introduced new provisions for reassessment via the Finance Act, 2021, effective April 1, 2021. The Explanations A(a)(ii)/A(b) to the Notifications dated March 31, 2021, and April 27, 2021, which purported to allow the old procedure for notices issued after March 31, 2021, were declared ultra vires the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020, and consequently, bad in law and void. The Court reasoned that the Relaxation Act empowers extension of time limits but not delegation of legislative power to alter procedural provisions. It also rejected the Revenue's reliance on Section 6 of the General Clauses Act, stating that a repeal followed by fresh legislation on the same subject with an intention to destroy the old procedure means the new procedure must be followed. The Court quashed the impugned reassessment notices and allowed the writ petitions, with liberty to the Revenue to take further steps if permitted by law.

What were the facts?

The petitioners, including various private limited companies and individuals, filed writ petitions before the Delhi High Court challenging reassessment notices issued under Section 148 of the Income Tax Act, 1961. These notices were issued after March 31, 2021. The core of the dispute revolved around whether these notices were validly issued, given the substitution of Sections 147 to 151 of the Income Tax Act, 1961, by the Finance Act, 2021, effective from April 1, 2021. The Revenue contended that certain Explanations in notifications issued under the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020, allowed for the continued issuance of notices under the old procedure.

What were the issues?

1. Whether reassessment notices issued under Section 148 of the Income Tax Act, 1961, post March 31, 2021, without adhering to the substituted Sections 147 to 151 (effective April 1, 2021) are valid? (Question of law) Assessee's Contention: The petitioners argued that since the notices were issued after April 1, 2021, they must comply with the newly substituted Sections 147 to 151. They contended that the Explanations in the notifications dated March 31, 2021, and April 27, 2021, which sought to permit the old procedure, were ultra vires the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020, and beyond the delegated power of the executive. Revenue's Contention: The Revenue argued that the power of reassessment that existed prior to March 31, 2021, continued to exist till June 30, 2021, and that Section 6 of the General Clauses Act saved notices issued under Section 148 post March 31, 2021. They also relied on the Explanations in the notifications to justify the procedure followed.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 5135/2022
W.P.(C) 5137/2022

Read from the judgment's own cause title. This page is filed under one of them.

$~37, 39, 41 to 43, 48, 49, 51 to 55, 59 to 61, 64, 65, 68, 70, 75, 78 to 82, 84, 85, 87 * IN THE HIGH COURT OF DELHI AT NEW DELHI 37 + W.P.(C) 5135/2022 & CM APPL.15273/2022,CM APPL.15274/2022

DEVANSH WIRE AND CABLES PRIVATE LIMITED ....Petitioner

Through Mr. Ashutosh Gupta with Mr. Gaurav

Rana, Advocates.

versus

INCOME TAX OFFICER WARD 7(1), DELHI & ANR. ..... Respondents

Through Mr. Kunal Sharma, Sr. Standing

Counsel with Mr. Zoheb Khan, Jr.

Standing Counsel and Mr. Shray

Nargotra, Advocates. 39 + W.P.(C) 5137/2022 & CM APPL.15283/2022,CM APPL.15284/2022

WAW DIGITRADE PRIVATE LIMITED ..... Petitioner

Through Mr. Amol Sinha with Mr. Ashwini

Kumar and Mr. Abhinav Arya,

Advocates.

versus

INCOME TAX OFFICER, WARD 27(1), DELHI & ANR. ..... Respondents

Through Mr. Sunil Agarwal, Sr. Standing

Counsel with Mr. Tushar Gupta, Jr.

Standing Counsel and Mr. Samarth

Chaudhari, Advocate.

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

41 + W.P.(C) 5139/2022 & CM APPL.15287/2022

BHAGWAN DASS GUPTA

..... Petitioner

Through Ms. Rano Jain with Mr. Venketesh

Chaurasia, Advocates.

versus

ITO, WARD 36(1), DELHI & ANR.

..... Respondents

Through Mr. Sanjay Kumar with Ms. Easha

Kadiyan, Advocates 42 + W.P.(C) 5140/2022 & CM APPL.15288/2022,CM APPL.15289/2022

STARFISH I PTE. LTD.

..... Petitioner

Through Ms. Ananya Kapoor, Advocate.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT.

TAX 3-1-2 DELHI AND ANR.

..... Respondents

Through Mr. Sunil Agarwal, Sr. Standing

Counsel with Mr. Tushar Gupta, Jr.

Standing Counsel and Mr. Samarth

Chaudhari, Advocate. 43 + W.P.(C) 5141/2022 & CM APPL.15290/2022,CM APPL.15291/2022

RAJ KUMAR BATRA HUF

..... Petitioner

Through Mr. Amol Sinha with Mr. Ashwini

Kumar and Mr. Abhinav Arya,

Advocates.

versus

INCOME TAX OFFICER, WARD 54(1), DELHI & ANR. ..... Respondents

Through Mr. Kunal Sharma, Sr. Standing

Counsel with Mr. Zoheb Khan, Jr. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

Standing Counsel and Mr. Shray

Nargotra, Advocates. 48 + W.P.(C) 5146/2022 & CM APPL.15299/2022,CM APPL.15300/2022

SANDEEP NAHAR

..... Petitioner

Through Mr. Ruchesh Sinha with Ms. Divya,

Advocates.

versus

INCOME TAX OFFICER, WARD 47(1) NEW DELHI & ANR. ..... Respondents

Through Ms. Vibhooti Malhotra, Advocate for

respondent No.1.

Mr. Sanjeev Kumar Baliyan with

Mr. Anith Johnson, Advocate for

respondent No.2.

49 + W.P.(C) 5147/2022 & CM APPL.15301/2022,CM APPL.15302/2022

SIDDHARTHA JINDAL

..... Petitioner

Through Mr. Nitin Gultai, Advocate.

versus

INCOME TAX OFFICER, WARD-28(5),DELHI & ANR. ..... Respondents

Through Mr. Ajit Sharma, Advocate. 51 + W.P.(C) 5149/2022 & CM APPL.15304/2022

VISHAL INVESTFIN PRIVATE LIMITED THROUGH ITS

DIRECTOR

..... Petitioner

Through Mr. Amit Kaushik, Advocate.

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

versus

INCOME TAX OFFICER, WARD 26(3), DELHI ..... Respondent

Through Mr. Sunil Agarwal, Sr. Standing

Counsel with Mr. Tushar Gupta, Jr.

Standing Counsel and Mr. Samarth

Chaudhari, Advocate.

52 + W.P.(C) 5150/2022 & CM APPL.15305/2022,CM APPL.15306/2022

ANJILA AGRAWAL

..... Petitioner

Through Mr. Amol Sinha with Mr. Ashwini

Kumar and Mr. Abhinav Arya,

Advocates.

versus

INCOME TAX OFFICER, WARD 14(1), DELHI & ANR. ..... Respondents

Through Mr. Abhishek Maratha, Advocate. 53 + W.P.(C) 5151/2022 & CM APPL.15307/2022,CM APPL.15308/2022

SAARA SALES PRIVATE LIMITED

..... Petitioner

Through Mr. Amol Sinha with Mr. Ashwini

Kumar and Mr. Abhinav Arya,

Advocates.

versus

INCOME TAX OFFICER, WARD 22(1), DELHI & ANR. ..... Respondents

Through Mr. Sunil Agarwal, Sr. Standing

Counsel with Mr. Tushar Gupta, Jr.

Standing Counsel and Mr. Samarth

Chaudhari, Advocate. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

54 + W.P.(C) 5152/2022 & CM APPL.15309/2022,CM APPL.15310/2022

ALMEX INDUSTRIES PRIVATE LIMITED ..... Petitioner

Through Mr. Ruchesh Sinha with Ms. Divya,

Advocates.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1),

NEW DELHI & ANR.

..... Respondents

Through Mr. Zoheb Hossain, Advocate for

respondent No.1.

Ms. Ritu Reniwal with Mr. Ashutosh

Bhardwaj, Advocates for respondent

No.2. 55 + W.P.(C) 5154/2022 & CM APPL.15319/2022,CM APPL.15320/2022

U V BUILDCON PRIVATE LIMITED

..... Petitioner

Through Mr. Gaurav Jain with Ms. Akshita

Goyal and Mr. Shubham Gupta,

Advocates.

versus

ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE

25(1) DELHI AND ANR.

..... Respondents

Through Mr. Sunil Agarwal, Sr. Standing

Counsel with Mr. Tushar Gupta, Jr.

Standing Counsel and Mr. Samarth

Chaudhari, Advocate.

59 + W.P.(C) 5158/2022 & CM APPL.15326/2022,CM APPL.15327/2022

SAAS INDIA PVT. LTD.

..... Petitioner

Through Mr. Gautam Jain with Mr. Piyush

Kumar Kamal, Advocates. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

versus

INCOME TAX OFFICER WARD 22(1) DELHI & ANR. ..... Respondents

Through Mr. Puneet Rai with Mr. Adeeba

Mujhahiddin, Advocates. 60 + W.P.(C) 5159/2022 & CM APPL.15328/2022,CM APPL.15329/2022

FOSSIL CRETIONS PVT. LTD.

..... Petitioner

Through Mr. Samyak Jain with Mr. Aastha

Gupta, Advocates.

versus

INCOME TAX OFFICER, WARD 9(1) AND ANR ..... Respondents

Through Mr. Kunal Sharma, Sr. Standing

Counsel with Mr. Zoheb Khan, Jr.

Standing Counsel and Mr. Shray

Nargotra, Advocates. 61 + W.P.(C) 5160/2022 & CM APPL.15332/2022,CM APPL.15333/2022

ARCHWAY AVIATION (IRELAND) 11 LIMITED (UNDER

VOLUNTARY LIQUIDATION)

..... Petitioner

Through Ms. Anuradha Dutt with Mr. Sachit

Jolly, Mr. Rohit Garg, Ms. Disha

Jham and Mr. Sohum Dua,

Advocates.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1)

(INTERNATIONAL TAXATION), NEW DELHI AND ORS. ..... Respondents

Through Mr. Sunil Agarwal, Sr. Standing

Counsel with Mr. Tushar Gupta, Jr.

Standing Counsel and Mr. Samarth

Chaudhari, Advocate. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

64 + W.P.(C) 5163/2022 & CM APPL.15336/2022,CM APPL.15337/2022

SIDDHARTHA JINDAL

..... Petitioner

Through Mr. Nitin Gultai, Advocate.

versus

INCOME TAX OFFICER, WARD-28(5),DELHI & ANR. ..... Respondents

Through Mr. Ajit Sharma, Advocate. 65 + W.P.(C) 5164/2022 & CM APPL.15338/2022,CM APPL.15339/2022

M/S. SHRI NIWAS PULSES (P) LTD

..... Petitioner

Through Mr. S. Krishnan, Advocate.

versus

INCOME TAX OFFICER & ORS.

..... Respondents

Through Mr. Sanjay Kumar with Ms. Easha

Kadiyan, Advocates 68 + W.P.(C) 5167/2022 & CM APPL.15342/2022,CM APPL.15343/2022

COLORPLAST SYSTEM PRIVATE LIMITED ..... Petitioner

Through Ms. Mitika Choudhary, Advocate.

versus

OFFICE OF INCOME TAX DEPARTMENT CIRCLE 4(2) & ORS. ..... Respondents

Through Mr. Zoheb Hossain, Advocate for

respondent No.1.

Mr. K.K. Jha with Mr. Animesh Mani

Tripathi, Advocates for respondent

No.2. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

70 + W.P.(C) 5169/2022 & CM APPL.15346/2022,CM APPL.15347/2022

KANHAIYA LAL JAIN

..... Petitioner

Through Mr. Gautam Jain with Mr. Piyush

Kumar Kamal, Advocate.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL

CIRCLE 31, DELHI & ANR.

..... Respondents

Through Mr. Ajit Sharma, Advocate.

75 + W.P.(C) 5177/2022 & CM APPL.15358/2022,CM APPL.15359/2022

WAW DIGITRADE PRIVATE LIMITED ..... Petitioner

Through Mr. Amol Sinha with Mr. Ashwini

Kumar and Mr. Abhinav Arya,

Advocates.

versus

INCOME TAX OFFICER, WARD 27(1), DELHI & ANR. ..... Respondents

Through Mr. Sunil Agarwal, Sr. Standing

Counsel with Mr. Tushar Gupta, Jr.

Standing Counsel and Mr. Samarth

Chaudhari, Advocate.

78 + W.P.(C) 5180/2022 & CM APPL.15369/2022,CM APPL.15370/2022

MR. MAHESH CHAND

..... Petitioner

Through Mr. S. Krishnan, Advocate.

versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

INCOME TAX OFFICER & ORS.

..... Respondents

Through Ms. Vibhooti Malhotra with

Mr. Shailendera Singh, Advocates. 79 + W.P.(C) 5181/2022 & CM APPL.15371/2022,CM APPL.15372/2022

MR. MAHESH CHAND

..... Petitioner

Through Mr. S. Krishnan, Advocate.

versus

INCOME TAX OFFICER & ORS.

..... Respondents

Through Ms. Vibhooti Malhotra with

Mr. Shailendera Singh, Advocates.

80 + W.P.(C) 5182/2022 & CM APPL.15373/2022,CM APPL.15374/2022

KAMAL SINGH

..... Petitioner

Through Mr. Sharad Agarwal with Ms. Monika

Ghai, Advocates.

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13(1)

DELHI AND ANR.

..... Respondents

Through Ms. Vibhooti Malhotra, Advocate.

81 + W.P.(C) 5183/2022 & CM APPL.15379/2022,CM APPL.15380/2022,

CM APPL.15381/2022

SHRADHA DHAWAN

..... Petitioner

Through Mr. Hemant Shah with Ms. Niddhi

Chaudhary, Mr. Deokant Tripathi,

Mr. Akshay Rana, Mr. Saurabh Pal

and Mr. Anshul Srivastav, Advocates. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

versus

UNION OF INDIA THROUGH, SECRETARY, MINISTRY OF

FINANCE GOVERNMENT OF INDIA & ORS. ..... Respondents

Through Ms. Vibhooti Malhotra with

Mr. Shailendera Singh, Advocates.

Mr. Sandeep Tyagi, Advocate 82 + W.P.(C) 5184/2022 & CM APPL.15384/2022,CM APPL.15385/2022

AETHER AIRCRAFT 1 LIMITED (UNDER VOLUNTARY

LIQUIDATION)

..... Petitioner

Through Ms. Anuradha Dutt with Mr. Sachit

Jolly, Mr. Rohit Garg, Ms. Disha

Jham and Mr. Sohum Dua,

Advocates.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1),

(INTERNATIONAL TAXATION), NEW DELHI AND ORS. ..... Respondents

Through Mr. Puneet Rai with Mr. Adeeba

Mujhahiddin, Advocates. 84 + W.P.(C) 5202/2022 & CM APPL.15432/2022,CM APPL.15433/2022

SIMI PACIFIC PTE. LTD

..... Petitioner

Through Ms. Ananya Kapoor, Advocate.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT.

TAX 3-1-2 DELHI AND ANR.

..... Respondents

Through Mr. Puneet Rai with Mr. Adeeba

Mujhahiddin, Advocates.

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

85 + W.P.(C) 5205/2022 & CM APPL.15440/2022,CM APPL.15441/2022

APOORV SINGHAL HUF

..... Petitioner

Through Mr. S. Krishnan, Advocate.

versus

INCOME TAX OFFICER WARD -36(1), DELHI AND ORS. ..... Respondents

Through Mr. Sanjay Kumar with Ms. Easha

Kadiyan, Advocates 87 + W.P.(C) 5207/2022 & CM APPL.15451/2022,CM APPL.15452/2022

SAARA SALES PRIVATE LIMITED

..... Petitioner

Through Mr. Amol Sinha with Mr. Ashwini

Kumar and Mr. Abhinav Arya,

Advocates.

versus

INCOME TAX OFFICER, WARD 22(1), DELHI & ANR. ..... Respondents

Through Mr. Sunil Agarwal, Sr. Standing

Counsel with Mr. Tushar Gupta, Jr.

Standing Counsel and Mr. Samarth

Chaudhari, Advocate.

CORAM:

HON'BLE MR. JUSTICE MANMOHAN

HON'BLE MR. JUSTICE MANOJ KUMAR OHRI

29.03.2022 O R D E R

1.

Learned counsel for the parties admit that as the impugned notices in the present matters have been issued post 31st March, 2021 without following the procedure prescribed in the substituted Sections 147 to 151 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

w.e.f. 01st April, 2021, the present matters are covered by the judgment dated 15th 2. The conclusion reached by this Court in Mon Mohan Kohli (supra) is reproduced hereinbelow:- December, 2021 passed by this Court in the case of Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P.(C) No.6176/2021. “CONCLUSION 97. This Court is of the view that as the Legislature has introduced the new provisions, Sections 147 to 151 of the Income Tax Act, 1961 by way of the Finance Act, 2021 with effect from 1st April, 2021 and as the said Section 147 is not even mentioned in the impugned Explanations, the reassessment notices relating to any Assessment Year issued under Section 148 after 31st

March, 2021 had to comply with the substituted Sections. 98. It is clarified that the power of reassessment that existed prior to 31st March, 2021 continued to exist till the extended period i.e. till 30th June, 2021; however, the Finance Act, 2021 has merely changed the procedure to be followed prior to issuance of notice with effect from 1st

April, 2021. 99. This Court is of the opinion that Section 3(1) of Relaxation Act empowers the Government/Executive to extend only the time limits and it does not delegate the power to legislate on provisions to be followed for initiation of reassessment proceedings. In fact, the Relaxation Act does not give power to Government to extend the erstwhile Sections 147 to 151 beyond 31st March, 2021 and/or defer the operation of substituted provisions enacted by the Finance Act, 2021. Consequently, the impugned Explanations in the Notifications dated 31st March, 2021 and 27th April, 2021 are not conditional legislation and are beyond the power delegated to the Government as well as ultra vires the parent statute i.e. the Relaxation Act. Accordingly, this Court is respectfully not in agreement with the view of the Chhattisgarh High Court in This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

Palak Khatuja (supra), but with the views of the Allahabad High Court and Rajasthan High Court in Ashok Kumar Agarwal (supra) and Bpip Infra Private Limited (supra) respectively.

100.

The submission of the Revenue that Section 6 of the General Clauses Act saves notices issued under Section 148 post 31st

March, 2021 is untenable in law, as in the present case, the repeal is followed by a fresh legislation on the same subject and the new Act manifests an intention to destroy the old procedure. Consequently, if the Legislature has permitted reassessment to be made in a particular manner, it can only be in this manner, or not at all. 101. The argument of the respondents that the substitution made by the Finance Act, 2021 is not applicable to past Assessment Years, as it is substantial in nature is contradicted by Respondents’ own Circular 549 of 1989 and its own submission that from 1st

July, 2021, the substitution made by the Finance Act, 2021 will be applicable. 102. Revenue cannot rely on Covid-19 for contending that the new provisions Sections 147 to 151 of the Income Tax Act, 1961 should not operate during the period 1st April, 2021 to 30th

June, 2021 as Parliament was fully aware of Covid-19 Pandemic when it passed the Finance Act, 2021. Also, the arguments of the respondents qua non-obstante clause in Section 3(1) of the Relaxation Act, ‘legal fiction’ and ‘stop the clock provision’ are contrary to facts and untenable in law. 103. Consequently, this Court is of the view that the Executive/Respondents/Revenue cannot use the administrative power to issue Notifications under Section 3(1) of the Relaxation Act, 2020 to undermine the expression of Parliamentary supremacy in the form of an Act of Parliament, namely, the Finance Act, 2021. This Court is also of the opinion that the Executive/Respondents/Revenue cannot frustrate the purpose of substituted statutory provisions, like This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

Sections 147 to 151 of Income Tax Act, 1961 in the present instance, by emptying it of content or impeding or postponing their effectual operation.”

3.

Keeping in view the aforesaid, Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th 4. Consequently, the impugned reassessment notices issued under Section 148 of the Income Tax Act, 1961 are quashed and the present writ petitions are allowed. If the law permits the respondents/revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioners have a grievance, they shall be at liberty to take their remedies in accordance with law. April, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are therefore bad in law and null and void.

MANMOHAN, J

MANOJ KUMAR OHRI, J MARCH 29, 2022 st

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 19:45:31

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →