Section 74A replaces Sections 73 and 74 to create a single demand mechanism from FY 2024–25. It covers both fraud and non-fraud cases with revised timelines and penalty ...
Section 75 strictly regulates GST adjudication, ensuring orders stay within SCN scope and follow natural justice. Courts have reinforced that excess demand or procedural shortcuts are ...
Bombay High Court clarifies GST summons under Section 70 are for inquiry, not detention or arrest, easing concerns for ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results