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GST - Highlights / Catch Notes

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Validity of SCN - validity of extension of outer time limit ...

GST

March 2, 2024

Validity of SCN - validity of extension of outer time limit provided in the statute for issuance of notice under sub-Section (2) of Section 73 of the GST Act - The court considers the jurisdictional issue and the prima facie case made by the petitioner but does not stay the notice. The court orders that no final order shall be passed without the leave of the court.

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