Adjudicating Officer Determining Tax Under Section 74 Is Fully Competent to Impose Consequential Penalties
Adjudicating Officer Determining Tax Under Section 74 Is Fully Competent to Impose Consequential Penalties Issue Whether the proper officer adjudicating a tax liability under Section 74 of the CGST Act has the legal competence and jurisdiction to simultaneously impose consequential penalties under Section 122 within the same adjudication order, or if a separate penalty proceeding… Read More »