Separate SCNs under Sections 73 and 74 valid; petitioner must use appeal, not writ, for GST demands

Separate SCNs under Sections 73 and 74 valid; petitioner must use appeal, not writ, for GST demandsCase-LawsGSTThe HC held that issuance of separate SCNs under Sections 73 and 74 of the WBGST/CGST Act for the same period is valid, as Section 73 pertains t

Separate SCNs under Sections 73 and 74 valid; petitioner must use appeal, not writ, for GST demands
Case-Laws
GST
The HC held that issuance of separate SCNs under Sections 73 and 74 of the WBGST/CGST Act for the same period is valid, as Section 73 pertains to tax short paid without fraud, while Section 74 addresses fraud or wilful suppression. The petitioner's challenge to the SCN's vagueness was rejected, noting adequate particulars were provided per statutory requirements and the peti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =