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Explanation 1 to section 74 - Goods and Services Tax - GST

Extract

as per explanation 1(ii) of section 74 - where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74 , the proceedings against all the persons liable to pay penalty under 1 [ sections 122 and 125 ] are deemed to be concluded. Is there any case law available on such issue?

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