SCN certain info

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Sir, in the same SCN, whether the proper officer can levy the tax, interest and penalty, if so, kindly provide with relevant sections or rules
Replies (2)
Yes Proper Officer may levy the tax intt. & Penalty in same SCN under Section 50, Section 73 or 74 of cgst act 2017.
Yes he can. Refer sec 73 & 74

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