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GST - Highlights / Catch Notes

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Validity of adjudication orders - not following the statutory ...

GST

August 24, 2022

Validity of adjudication orders - not following the statutory provisions as enshrined under JGST Act - a proper show cause notice under Section 73 (1) of the JGST Act and proper opportunity of hearing was not afforded to the petitioner before the adjudication order was passed covering the tax period from July, 2017 to March, 2018. - Matter restored back - HC

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