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Judicial Review of Advance Rulings under GST: Scope and Limitations
Introduction The introduction of the Goods and Services Tax (GST) in July 2017 marked a watershed moment in India’s indirect tax regime, consolidating multiple taxes into a u
The Doctrine of Retrospective Applicability of Statutes in India: A Comprehensive Analysis
Introduction The retrospective applicability of statutes, notifications, and resolutions in India is a complex and frequently litigated area of law. It concerns the extent to which