Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
Case-Laws
GST
The court addressed whether parallel proceedings under Sections 73/74 and Section 122 (penalty) create impermissible overlap and whether the show-cause notice could proceed pending resolution of a state appeal; it declined to decide the overlap on merits but ordered the state Appellate Authority to conclude the pending appeal within a limited period – outco
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