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Applicability of penalty
Sirji, having one query with regards to applicability of penalty on Fake invoicing, if a taxpayer pay tax along with applicable interest and penalty at the time of initiating of summon u/s 70 then what will be quantum of penalty, is the penalty is applicable u/s 74(5) ie 15% or u/s 122 ie 100%
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Quick Summary
Please read circular Circular No. ..171. /03./2022-GST.. dated 06.07.2022
Yes I agreed with the Suresh Kumar...
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