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section 74 of cgst act 2017

How to Challenge SCNs Under Section 74 of the CGST Act, 2017

22 November 2024 by Adv Aditya Narayan
section 74

Section 74 is applicable only if there is concrete evidence of fraud, willful misstatement, or suppression of facts to evade taxes. Vague allegations without supporting evidence are insufficient. Section 74 of CGST Act: The Goods and Services Tax (GST) system …

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Section 74 of CGST Act: Determination of Tax & Adjudication of Demand

23 September 2024 by Adv Aditya Narayan
section 74

The CGST Act mandates that any order for tax recovery under Section 74 must be issued within 5 years from the due date for filing the annual return for the relevant financial year. Under the Central Goods and Services Tax …

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