Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...
If assessee was not liable to pay the tax in question, the department had no business to retain it even if it was wrongly paid - In case it is not a case of Revision u/s 264, authorities could have invoked section 119.
If assessee was not liable to pay the tax in question, the department had no business to retain it even if it was wrongly paid - In case it is not a case of Revision u/s 264, authorities could have invoked section 119.
Note: It is a system-generated summary and is for quick reference only.