TMI BlogValidity of Demand-cum- Show Cause Notice under Section 63 of the CGST/OGST Act - Clear proposition with...Validity of Demand-cum- Show Cause Notice under Section 63 of the CGST/OGST Act - Clear proposition with reasons are found mentioned in the impugned SCN as to why the Proper Officer has sought to invoke the provisions of Section 63 of the CGST/OGST Act which essentially relates to the facts and circumstances of the case. Of course, the petitioner has the fullest opportunity to refute and rebut the same during the course of proceeding. - Having not found illegality, irrationality, procedural impr..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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