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- Whether Show Cause Notice under Section 74 can be issued for wrongful availment of exemption ?
Whether Show Cause Notice under Section 74 can be issued for wrongful availment of exemption ?
TRT-2026-1776
Issue Favourable to Tax Payer ?:- yes
Held - It is evident that by filing an Affidavit, the petitioner declared to the department that the petitioner was availing the benefit of the Serial No. 73 and 74 of Heading 1101 and 1102 of the Notification No.2/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.28/2017-Central Tax (Rate) dated 22.09.2017.
Thus, there is no suppression of f.....
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