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2024 (9) TMI 907 - HC - GST


The petitioner declared tax rate as 12%, paid tax accordingly. Authorities claim tax rate is 18%, allege willful suppression. Petitioner argues limitation under CGST Act expired, Section 74 not applicable. Petitioner cites Supreme Court judgments. Respondent argues objections should be raised before assessing authority. Stay granted on proceedings related to show-cause notice until 30.09.2024.

 

 

 

 

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