Demand of interest and penalty - When the scheme u/s 74 for ...

Interest and Penalty Demand u/s 74 is Optional; Assessee Must Fully Accept Scheme Terms or Ignore It.

October 10, 2020

Case Laws GST HC

Demand of interest and penalty - When the scheme u/s 74 for avoiding a show cause notice is one that is optional to an assessee, the assessee has either to opt for it or look away from it. If assessee opts for the scheme, assessee has to comply with the terms under which the option is made available under the statute. Assessee cannot seek a variation of the said scheme. - HC

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Demand of interest and penalty - When the scheme u/s 74 for ...

Interest and Penalty Demand u/s 74 is Optional; Assessee Must Fully Accept Scheme Terms or Ignore It.

October 10, 2020

Case Laws GST HC

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