R. T. Pharma Vs Union of India & Ors
Date: December 20, 2024
Subject Matter
Benefit of late fee waiver under Notification 07/2023 is applicable even if return is filed before cut-off date
Summary
The petition was filed seeking judicial intervention regarding the denial of certain benefits related to the waiver of late fees under Notification No. 07/2023, dated 31.03.2023. The petitioner, a registered dealer engaged in the manufacture and sale…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT The instant petition has been filed for grant of the following reliefs:- “(i) For issuance of writ of certiorari or a writ in the nature of Certiorari or any other appropriate writ to declare the Notification No. 07/2023, dated 31.03.2023, which is in violation of the Article 14 of the Indian Constituti9on and Principle of parity as it…