Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...
Validity of SCN - when the proceedings have already been initiated before the VCES scheme, the show cause notice for short payment would have been issued only in terms of Section 73 of the Finance Act, 1994.
Validity of SCN - when the proceedings have already been initiated before the VCES scheme, the show cause notice for short payment would have been issued only in terms of Section 73 of the Finance Act, 1994.
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