GST/EXCISE/ST/VAT : Where petitioner had not filed returns in electronic form within specified period, he could not file return in manual form for purpose of obtaining benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019GST/EXCISE/ST/VAT : Where petitioner had not filed returns in electronic form within specified period, he could not file return in manual form for purpose of obtaining benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019www.taxmann.com Latest Case LawsRead More