Court upholds validity of search authorization and consolidated demand SCN under Sections 74 and 74A.
Court upholds validity of search authorization and consolidated demand SCN under Sections 74 and 74A. Issue Whether search proceedings under Section 67 are vitiated due to non-prior disclosure of “reasons to believe” when valid search authorization in FORM GST INS-01 exists. Whether a consolidated demand-cum-Show Cause Notice (SCN) issued for multiple financial years (FYs 2021-22… Read More »