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Court Rules Non-Central Authorities Can Initiate Proceedings u/s 74 of GST Act, Dismissing Petitioner's Claim.
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....Validity of fresh proceedings under Section 74 of GST Act - there are no force in the submission of the learned counsel for the petitioner that it is only the Central government authorities that can initiate proceedings under Section 74 of the Act. There is no statutory basis for the said submission made on behalf of the petitioner - HC....