Sir,
One gst registration dealer sec 73 and sec 74 and sec 122(2) both sections applicable and difference between both sections.
Sundaraiahk@gmail.com Asked question October 18, 2020
Section 73 is for demand / recovery in normal cases , while Section 74 is triggered in cases of fraud / willfull misrepresentation i.e. intention of tax evasion. Section 122 (2) is in regard to penalty.
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Frah Saeed Changed status to publish October 20, 2020