Overlapping demand confirmed u/s 63 and Section 74 of TNGST Act ...

Tax demand overlapped for same years. But lack of response to notices requires fresh orders after proper consideration.

Case Laws GST

July 4, 2024

Overlapping demand confirmed u/s 63 and Section 74 of TNGST Act for same assessment years cannot be challenged. However, petitioner's failure to reply to show cause notices preceding impugned orders necessitates remand for fresh orders on merits in accordance with law by respondents after detailed consideration. Petitions disposed off through remand.

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Overlapping demand confirmed u/s 63 and Section 74 of TNGST Act ...

Tax demand overlapped for same years. But lack of response to notices requires fresh orders after proper consideration.

Case Laws GST

July 4, 2024

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