SCN u/s 74 of the GST – second and subsequent SCN – powers under sub-section (3) of section 74 cannot be exercised for expanding or enlarging the liability arising out of show-cause notice under sub-section (1) from the same period – HC

Goods and Services Tax – SCN u/s 74 of the GST – second and subsequent SCN – powers under sub-section (3) of section 74 cannot be exercised for expanding or enlarging the liability arising out of show

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