CGST Chandigarh retains jurisdiction over registered entity, while Section 74 penalty requires proven suppression.
CGST Chandigarh retains jurisdiction over registered entity, while Section 74 penalty requires proven suppression. Issue Whether CGST Chandigarh maintains territorial jurisdiction over a registered person renting property in Punjab, whether late fee/interest can be challenged under Section 74, whether GSTR-2A mismatches warrant automatic ITC disallowance, and whether Section 74 extended limitation and penalty apply without… Read More »