Section 74 of Punjab GST Act 2017 : Determination of tax not paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement statement or suppression of facts.
Section 74 of Punjab GST Act 2017 ( Section 74 of Punjab GST Act 2017 explains Determination of tax not paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement statement or suppression of facts and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Determination of tax not… Read More »