Validity of intimation of tax ascertained u/s 74(1),(5) - Threat ...

Case Laws GST

April 18, 2022

Validity of intimation of tax ascertained u/s 74(1),(5) - Threat of recovery - There is a vast difference between Rule 142(1)(a) and Rule 142 (1A) of the Rules. Therefore, from now onwards, if the department deems fit to issue any intimation of tax ascertained as being payable under sub-section (5) of Section 74 in accordance with the Rule 142(1A) of the Rules, it shall issue notice in the Form GST DRC – 01A. In such a notice of intimation, the proper officer shall not threaten the dealer that if he would fail to comply with the intimation, the department shall proceed to recover the tax. - HC

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Validity of intimation of tax ascertained u/s 74(1),(5) - Threat ...

Case Laws GST

April 18, 2022

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