Tax Authority Must Separately Assess Section 74 CGST/SGST Applicability For Each Year And Credit Taxes Already Paid

Tax Authority Must Separately Assess Section 74 CGST/SGST Applicability For Each Year And Credit Taxes Already PaidCase-LawsGSTThe HC disposed of the petition, directing the Competent Authority to consider separately for each year whether invocation of Se

Tax Authority Must Separately Assess Section 74 CGST/SGST Applicability For Each Year And Credit Taxes Already Paid
Case-Laws
GST
The HC disposed of the petition, directing the Competent Authority to consider separately for each year whether invocation of Section 74 of CGST/SGST Acts was warranted, particularly for 2018-19 through 2021-22 where petitioner claimed no justification existed. The Authority must credit any taxes already paid when finalizing proceedings. The Court explicitly

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