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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Validity of Recovery order - demand notice was never supplied ...

GST

September 21, 2021

Validity of Recovery order - demand notice was never supplied within time and it was communicated much after initial recovery order with back date - non-compliance of section 73(1) of the Act and Rules 118 & 142 of the GST Rules, 2017 - The issue need to be examined - stay granted subject to deposit of 10% of demand - HC

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