Notice u/s 73 and 74

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..... Notice u/s 73 and 74
Query (Issue) Started By: - NARENDER YARRAGORLA Dated:- 26-12-2021 Last Reply Date:- 26-12-2021 Goods and Services Tax - GST
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GST
If notice u/s 73/74 rec .....

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..... eived for FY 2017-18, is there any chance to get notice again under 73/74 for the same FY 2017-18 Reply By Shilpi Jain: The Reply: It can be issued. Though whether extended period can be invoked or .....

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..... not will have to be seen Reply By KASTURI SETHI: The Reply: Yes. If full facts were not disclosed earlier to the department with an intent to evade payment of tax, SCN can be issued under Section 73 .....

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..... or 74 for the same period. In that 'eventuality' if SCN is issued, that will be anew SCN and the word,'again' will lose its relevance.
Discussion Forum - Knowledge Sharing .....

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