Section 76 allows recovery of GST collected but not remitted, with equal penalty and interest. Courts are urging authorities to act against defaulting suppliers instead of penalising ...
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 ...
Bombay High Court clarifies GST summons under Section 70 are for inquiry, not detention or arrest, easing concerns for ...
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