Section 78 of Goods and Services Tax Act lays down the law for recovery proceedings
On June 10, 2024, the Assam GST Department released Order No. 1/2024-GST, redefining the authority of certain officers under the Assam Goods and Services Tax Act, 2017. The Principal Commissioner of State Tax, Assam, announced the withdrawal of specific powers from Joint Commissioners and Deputy Commissioners of State Tax related to sections 78 and the…
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