Examining procedural inconsistencies in GST recovery under the CGST Act. Highlights legal gaps in recovery mechanisms for unfiled GSTR-3B returns with case law references.
According to Section 103 of the CGST Act, unless an AAR ruling is challenged through an appeal, it remains legally enforceable, limiting the scope for the issuance of further show cause notices that contradict such rulings.
Explore the nuances of GST notices for interest demands, the legal framework, and judicial insights on the correct procedural approach for taxpayers.
