https://www.taxtmi.com/forum/issue?id=118804 Where a show-cause notice is issued under the special assessment regime and expressly invokes penal provisions for issuance of invoices without supply and related offences, the reduced penalty framework applies to those penal counts if they are included within the notice; allegations of fraudulent refund may be pursued separately. en-us Fri, 13 Oct 2023 08:11:44 +0530 Thu, 23 Jan 2025 14:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118804 Where a show-cause notice is issued under the special assessment regime and expressly invokes penal provisions for issuance of invoices without supply and related offences, the reduced penalty framework applies to those penal counts if they are included within the notice; allegations of fraudulent refund may be pursued separately. Discussion-Forum GST Fri, 13 Oct 2023 08:11:44 +0530 https://www.taxtmi.com/forum/issue?id=118804