Consolidation of tax periods and validity of show cause notice under Section 74 CGST notice quashed but reissue permitted if strictly compliant
Case-Laws
GST
The validity of a show cause notice issued under Section 74 CGST was considered alongside whether prior inter-court judgments merge or bind lower authorities. The court held that a Supreme Court dismissal in limine does not effect a merger of a prior judgment, so the merger concept did not apply; consequence: earlier Delhi High Cou
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