TaxcodeIN - The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person - Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr.

Remember Me

Extra Search & Filters

[Section, Sub-section, Rules wise GST Case Laws]

Case Summary: Get Access to Case Summary with Headnotes/ Case Notes.
Extra Search & Filter Options: Section & Sub-section, Rules, Chapter wise, Subject wise Case Laws Filter Options.
Comprehensive Database: Reporting orders & judgments, both reportable and non-reportable, of all forums with case summary and original judgment PDFs.
Landmark Case Filters: Identify and focus on landmark or important cases separately.
Keep you up2date: Daily WhatsApp updates, email newsletter, weekly bulletins, monthly case digests

taxcode.in prioritizes timely reporting

Start Free Trial Now

In case you've already logged in, click here to know why you're not able to access this content.