Penalty under section 74 and section 122(2) of CGST ACT


This query is : Resolved 

(Querist)
25 February 2021 Whether demanding/proposing penalty for cases involving fraud under Section 74 as well Section 122(2) in SCN is correct.

25 February 2021 penalty under both section is not correct at a time. they can impose either of two section.


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