respected sir,
notice under sec-74 is issued for a taxable person for FY 2019-20 based on audited P&I submitted along with FORM 9C, for payment of RCM in respect of expenditure incurred for transport charges, found in profit & loss account .it seems that , as the limitation period lapsed for issuing notice under sec-73, authorities opted for alternative route of issuing notice under sec-74.
whether notice under sec 74 is valid for non-payment of RCM? .please discuss sir