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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Valuation of goods - service of SCN (to accountant of the firm) ...

GST

March 31, 2023

Valuation of goods - service of SCN (to accountant of the firm) - As the entire tax has been determined and the penalty has been levied only on the basis of a survey by taking recourse u/s 130 of the GST Act and not taking a recourse to Section 74, the order impugned is clearly unsustainable. - HC

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