TIME LIMIT FOR ISSUE NOTICE U/S 122

[ajay chharia]

SIR,

IS THERE ANY TIME LIMIT FOR ISSUING NOTICE U/S 122 OF THE CGST ACT, 2017

 

AI Summary

Time Limits for CGST Act Section 122 Penalty Notices: Critical Analysis of Evidence and Procedural Requirements A legal discussion forum explores the time limit for issuing notice under Section 122 of the CGST Act, 2017. Participants debate whether a specific time frame exists for penalty levies, with varying perspectives. Key points include the need for incontrovertible evidence, potential immunity provisions, and the importance of following procedural timelines in tax penalty proceedings.