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Communication issued by Assessing Authority should be kept in abeyance till SCN is issued or attains finality: HC

July 2, 2019[2019] 108 261 (Madras)

GST : Where assessee for month of June, 2017 filed return belatedly and Competent Authority vide communication dated 21-12-2018 called upon assessee to reverse wrongly credited amount, as assessee filed writ petition raising a dispute, show cause under section 73 was to be issued, and Competent Authority was directed to keep in abeyance communication till show cause notice to be issued attained finality

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