If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?

If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?
Question 7
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?
Ans. Where the person to whom a notice has been issued under sub-section (1) of section 74, pays the tax along with interest with penalty equal to 25% of s

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