Tax Authority's Section 74(9) Order Upheld: Procedural Validity Confirmed, Jurisdictional Challenge Dismissed
Case-Laws
GST
HC upheld the state tax authority's order under Section 74(9) of BGST Act, finding no jurisdictional error in issuing the demand notice. The court determined that the order was legally valid, as it was passed after proper service of show cause notice, and the petitioner failed to contest the substantive facts. The HC rejected arguments about parallel investigations
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