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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Validity of fresh proceedings under Section 74 of GST Act - ...


Court Rules Non-Central Authorities Can Initiate Proceedings u/s 74 of GST Act, Dismissing Petitioner's Claim.

November 6, 2020

Case Laws     GST     HC

Validity of fresh proceedings under Section 74 of GST Act - there are no force in the submission of the learned counsel for the petitioner that it is only the Central government authorities that can initiate proceedings under Section 74 of the Act. There is no statutory basis for the said submission made on behalf of the petitioner - HC

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