1. A large number of Show Cause Notices (SCN) have been issued under Section 73 of the Central/State Goods And Services Tax Act, 2017 (“CGST”/”SGST”) for the Financial Year 2017-18 in the month of.
The article discusses the applicability of Section 6(2)(b) of the Central and State GST Acts and its effects on taxpayers as well as the possibility of dual proceedings initiated by both Central and State Tax authorities