Validity of demand u/s 61 on the basis of GSTR return - ...
GST
April 26, 2023
Validity of demand u/s 61 on the basis of GSTR return - Non-service of notice u/s 74 - Merely because no notices were issued under Section 61 of the Act would mean that issues of classification or short payment of tax cannot be dealt with under Section 74 as exercise of such power is not dependent upon issuance of notice under Section 61. The argument is misconceived is thus, repelled - However, Petitioner is permitted to prefer such appeal within two weeks - HC
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