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Service Tax - Highlights / Catch Notes

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Validity of summons issued by the Commissioner of GST - if an ...


GST Summons Validity: No Need to Determine Exact Tax Amount Before Issuing u/s 132 for Offenses.

March 25, 2019

Case Laws     Service Tax     HC

Validity of summons issued by the Commissioner of GST - if an offence committed u/s 132 determination of tax is not required and the Department can proceed straight away by issuing summons or if reasonable grounds are available by arresting the offender.

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