Whether show cause notice can be issued under Section 74 of the CGST Act pursuant to completion of Audit by Department ?
Issue Favourable to Tax Payer ?:- no
Held - The Applicant opted for appeal to advance ruling at such a stage when the subject matter is already pending in .....
Issue Favourable to Tax Payer ?:- yes
Held- Action on the part of the respondents in initiating the show cause proceedings under Section 74 and passing of t.....
Issue Favourable to Tax Payer ?:- no
Held - Section 65 of the CGST Act deals with audit by a tax authority and its sub-section (7) indicates that the audit.....
Issue Favourable to Tax Payer ?:- no
Held- It is an admitted fact that the documents relating to the financial transaction for the period from July 2.....
