PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

69 (1) (o) of the Act of 2005 and the provisions of Section 17 (1) (o) of the GST Act have, thus, not been made part of the Act of 2000. In short, the only provisions which are adopted mutatis mutandis for the proceedings under the Act of 2000, in terms of Section