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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Service of notice for initiation of recovery proceedings of tax ...

GST

November 17, 2021

Service of notice for initiation of recovery proceedings of tax - Section 73 (1) of GST Act, 2017 - Considering the entirety of the facts and circumstances of the case, submission made by learned senior counsel for the petitioner that no order was served upon the petitioner as required u/s 78 of the act of 2017, as an interim measure, it is directed that effect and operation of order /notice shall remain stayed till the next date of hearing subject to petitioner depositing 50% of the total payable tax amount - HC

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