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GST - Highlights / Catch Notes

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Validity of demand / show cause notice - Recovery of IGST - ...

GST

December 21, 2023

Validity of demand / show cause notice - Recovery of IGST - Jurisdiction of CAG to issue notices / SCN - Admittedly in the case in hand, the Form GST ASMT-10 was not issued to the petitioner. A contention has also been raised that the CAG is not the Proper Officer to issue any kind of letters regarding the discrepancy. - Operation of SCN stayed - HC

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