Question 3 - If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 15 Demands and Recovery
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Payment with interest under Section 73 prevents penalty and concludes proceedings if made within thirty days. If a show cause notice under Section 73 is followed by payment of tax together with applicable interest within thirty days, no penalty is payable and all ... Summary
Payment with interest under Section 73 prevents penalty and concludes proceedings if made within thirty days.
If a show cause notice under Section 73 is followed by payment of tax together with applicable interest within thirty days, no penalty is payable and all proceedings in respect of that notice are deemed concluded, thereby obviating further adjudication.
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