Validity of Composite Notices Under Section 74 GST Confirmed with Extended Limitation Periods
Case-Laws
GST
The HC examined the validity of composite notices and orders under section 74 of the GST enactment, affirming their foundation in prior Central Excise, Finance Act, and Customs Act provisions. The court acknowledged the self-contained nature of the GST provisions and upheld the established jurisprudence on extended limitation periods. It was noted that the limitation period for fi
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