Violation of Principles of Natural Justice and Non-Compliance of Service of GST Notices
The Section 169 Service of Notice in Certain Circumstances is under Chapter XXI Miscellaneous of CGST Act, 2017 and Section 20 of IGST Act, 2017.
The Section 169 Service of Notice in Certain Circumstances is under Chapter XXI Miscellaneous of CGST Act, 2017 and Section 20 of IGST Act, 2017.
The Government of Assam, Office of the Principal Commissioner of State Tax cum Commissioner of Taxes, Assam issued Instruction No. 14/2024-GST dated 14.03.2024 to issue advisory on exercising due diligence for issuance of notices under Section 73/74 of Assam GST Act and timely completion of adjudication thereof.
The Gujarat High Court has asked the central government and DGGI to come forward and answer whether DGGI has the power to issue such notices outside its territorial jurisdiction.