Subject
Applicability of provisions of section 75(2) of CGST Act and its effect on limitation
Content
Attention is invited to sub-section (2) of section 75 of Central Goods and ServicesTax Act, 2017 (hereinafter referred to as “CGST Act”) which provides that in cases where the appellate authority or appellate tribunal or court concludes that the notice issued by proper officer under sub-section (1) of section 74 is not sustainable for reason that the charges of fraud or any willful-mis…