Court Rules Against Consolidated Tax Notices; Flawed Show Cause Notices Under CGST Act Violate Legal Precedents.
Case-Laws
GST
The High Court held that the show cause notices issued by the respondent u/s 73 of the Central Goods and Services Tax (CGST) Act, 2017, were flawed due to the improper consolidation of multiple tax periods into a single notice. Section 73(10) mandates a specific time limit from the due date for furnishing the annual return for the financial year to which the tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =