What happens in cases where the tax demand confirmed is enhanced in appeal/revision proceedings?
Question 15
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 15. What happens in cases where the tax demand confirmed is enhanced in appeal/revision proceedings?
Ans. The notice of demand is required to be served only in respect of the enhanced dues. In so far as the amount already confirmed prior to disposal of appeal/revision, the recovery proceeding
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