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GST - Highlights / Catch Notes

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Validity of third notice issued u/s 73 of the GST Act, 2017 - ...

Case Laws     GST

November 9, 2023

Validity of third notice issued u/s 73 of the GST Act, 2017 - the petitioner has a remedy to file reply to the show cause notice before the respondent authorities - Officers have the authority of law to issue such show cause notice according to the provisions of Section 73 of the GST Act, 2017. Hence, no exceptional case is made out for interference. - Petition dismissed - HC

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