DEMAND OF TAX

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has to act as per the provisions of Sections 73, 74 and 76 of the CGST Act, 2017, relevant to the case. 2.2. The Proper Officer, has to send a show cause notice prescribed under Rule 142 of the CGST Rules, 2017, to the person liable to pay the tax. The Demand Notice contains information regarding the amount of tax owed, the reason for the demand, and the period within which the tax must be paid.....