High Court Rules GST Sub-section 74(3) Cannot Expand Liability Beyond Initial Show-Cause Notice Scope for Same Period.

SCN u/s 74 of the GST - second and subsequent SCN - powers under sub-section (3) of section 74 cannot be exercised for expanding or enlarging the liability arising out of show-cause notice under sub-section (1) from the same period - HC .....

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