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Notice specifying amount of tax & penalty payable must be issued before passing order under GST

March 11, 2019[2019] 103 426 (Gujarat)

GST: Where Competent Authority issued on assessee a show cause notice seeking to impose penalty, redemption fine and confiscation under section 130 without initiating any proceedings under section 129 and assessee filed writ petition challenging impugned notice, notice was issued to GST Authorities

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