The HC held that u/s 74(1), the authority can issue a single ...

Sec 74(1) allows single notice for tax dues across periods.

January 10, 2025

Case Laws GST HC

The HC held that u/s 74(1), the authority can issue a single notice calling upon the assessee to pay tax not paid, short paid, erroneously refunded, or where input tax credit was wrongly availed due to fraud, misstatement or suppression of facts, for any period, provided the notice is given at least 6 months prior to the time limit specified in Section 74(10). The petitioner's argument that separate notices should have been issued for each financial year was rejected. The petition challenging the show cause notice was dismissed, allowing the petitioner to raise all arguments before the concerned authority.

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The HC held that u/s 74(1), the authority can issue a single ...

Sec 74(1) allows single notice for tax dues across periods.

January 10, 2025

Case Laws GST HC

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