GST Show Cause Notice Challenges Must Be First Addressed Before Adjudicating Authority Under Section 74
Case-Laws
GST
HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling r
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