Jurisdictional Issues Raised on Extended Limitation Period, GST Rate for Product.
Case-Laws
GST
The HC held that invoking the extended period of limitation u/s 74 of the CGST Act is a jurisdictional aspect in the present case. The petitioner has been paying GST at 5% under Entry No. 181-A for the product in question since 2017, while paying higher GST at 12% for different products. As Entry No. 181-A is not different from the similarly worded sub-heading 3003.31 of the Central Excise Ta
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