Can Proceedings under section 147 can be initiated without giving opportunity of being heard via giving show cause notice u/s 148A? If no whether there are any favorable case laws ?
WE HAVE FILE GSTR 1 WITH EXPORT SALES FOR RS 100 IN THE MONTH OF DEC 24 CONTAINING INV NO 1 TO 10 , AND 10 NO INVOICE GET RTETURN IN THE MONTH OF JAN 2025 , THEN HOW TO FILE GST REFUND FOR THE MONTH OF DEC 24 AS EGM NOT FILLED FOR INV NO 10. CAN WE EXCLUDE INV NO 10 AND FILE GST REFUND AT STATEAMENT 3