(only for SGST law) What is the meaning of \u201cserious case\u201d?
Question 12
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. (only for SGST law) What is the meaning of “serious case”?
\nAns. It is defined to mean a case involving a disputed tax liability of not less than ₹ 25 Crores and where the Commissioner of SGST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against th<\/p>\n
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