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GST - Highlights / Catch Notes

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Repetition of proceedings - The Respondents in the instant case ...

GST

July 21, 2023

Repetition of proceedings - The Respondents in the instant case being not aggrieved by the First Appellate Order dated 16-01-2021, did not challenge the same or availed remedies available under the law but accepted the same and allowed the same to attain finality; thus now they cannot be allowed to turn around and re-agitate a matter afresh which has already come to an end by due process of law. - HC

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