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Orissa HC: Central GST Authority Cannot Launch Parallel Section 74 Proceedings When State GST Has Already Initiated Action
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Orissa HC: Central GST Authority Cannot Launch Parallel Section 74 Proceedings When State GST Has Already Initiated Action
Orissa HC: Central GST Authority Cannot Launch Parallel Section 74 Proceedings When State GST Has Already Initiated Action The assessee, a registered works-contract service provider in Odisha, had already undergone adjudication under Section 74 of the GST Act by the State Proper Officer for alleged wrongful ITC availed on the basis of invoices issued by […]
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