PAYMENT OF TAX BEFORE ISSUANCE OF SCN OR ORDER

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..... x, before the issuance of show cause notice, either on his own or on the direction of the proper officer and informs the proper officer in writing, then as per Section 73(6) of the CGST Act, 2017, no show cause notice shall be issued for such tax dues or the penalty payable. 7.3. If the person to whom show cause notice demanding tax under Section 73 of the CGST Act, 2017 has been issued, pays the .....

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..... or any penalty payable. 7.5. If the person to whom show cause notice demanding tax under Section 74 of CGST Act, 2017 has been issued, pays the tax dues along with interest on the delayed payment of that tax and penalty equivalent to 25% of the tax dues, within a period of thirty days from the date of issue of the said show cause notice, then as per Section 74(8) of the CGST Act, 2017, all the p .....

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