Petitioner's reply to be considered before initiating tax recovery proceedings under GST Act.
Case-Laws
GST
Petitioner challenged order u/s 73 of Odisha Goods and Services Tax Act, 2017. HC held Section 61(2) requires consideration of explanation furnished. Section 61(3) states if no satisfactory explanation is given, proper officer may initiate action u/s 73. Initiation of proceeding u/s 73 was without jurisdiction. Impugned order quashed. Petitioner's reply dated 29.07.2021 to be deal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =