Belated s.161 rectification dismissed as time-barred; sent back for fresh adjudication on Serial No.20 exemption, 25% provisional payment
Case-Laws
GST
The HC dismissed the belated application for rectification under s.161 as time-barred but observed that, prima facie, the petitioner may fall within the exemption under Serial No.20 of N.N. 2/2017-CT (Rate); however, the factual question whether the petitioner dealt in goods covered by that entry was held to be inappropriate for determin
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