Section 74(A) of CGST Act mandates minimum statutory period of 30 days: HC

Motiprabha Infrated Pvt. Ltd. Vs Union of India (ITAT Patna)

Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nat

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