GST recovery u/s79(1)(f) after ignored show-cause notice; adjudication set aside for final reply chance with costs
Case-Laws
GST
Recovery proceedings were initiated under s.79(1)(f) pursuant to an order under s.73 of the KGST Act, 2017, passed after the noticee failed to file a reply to the show-cause notice or contest the proceedings. The court held that where non-participation is pleaded to be due to bona fide reasons, unavoidable circumstances, and sufficient cause, a justice-oriente
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