High Court: Single Notice Valid for GST Shortfalls, Refund Errors, or Fraud Claims u/s 74(1.

Case-Laws – GST – Highlights – The HC held that u/s 74(1), the authority can issue a single notice calling upon the assessee to pay tax not paid, short paid, erroneously refunded, or where input tax credit was wrongly availed due to fraud, misstatement o

High Court: Single Notice Valid for GST Shortfalls, Refund Errors, or Fraud Claims u/s 74(1.
Case-Laws
GST
The HC held that u/s 74(1), the authority can issue a single notice calling upon the assessee to pay tax not paid, short paid, erroneously refunded, or where input tax credit was wrongly availed due to fraud, misstatement or suppression of facts, for any period, provided the notice is given at least 6 months prior to the time limit specified in Section 74(10). The petitioner's argu

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