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Faceless Assessment Scheme in India: Constitutional Challenges
Introduction The introduction of the Faceless Assessment Scheme in India represents one of the most significant structural reforms to the country’s tax administration system
GST Summons: Navigating Legal Insights and Compliance Strategies
Introduction In the complex framework of India’s Goods and Services Tax (GST) regime, the issuance of summons under Section 70 of the CGST Act, 2017, often instills a sense o