Assessment order under Section 74 set aside; proceedings to be reconsidered under Section 73 of CGST Act

Assessment order under Section 74 set aside; proceedings to be reconsidered under Section 73 of CGST ActCase-LawsGSTThe HC set aside the impugned assessment order issued under Section 74 of the CGST Act due to the petitioner’s submission of a Chartered Ac

Assessment order under Section 74 set aside; proceedings to be reconsidered under Section 73 of CGST Act
Case-Laws
GST
The HC set aside the impugned assessment order issued under Section 74 of the CGST Act due to the petitioner's submission of a Chartered Accountant's certificate confirming supplies, receipt of goods, and payment including GST, despite the supplier's liquidation. The Court noted that initiation of proceedings solely for non-furnishing of the certificate was unwarranted,

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