The correctness of returns and related particulars should be verified by the GST department under 61 of the Act before initiating action under Section 73 of GST Act
The Madras High Court has ruled that the Goods and Services Tax ( GST ) Department should thoroughly verify the correctness of tax returns before initiating action under Section 73 of the Tamil Nadu Goods and Services Tax ( TNGST ) Act, 2017. Thus, the court set aside the demand order. The assessee, A K…
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