Ch 4 · GST — Assessment, Audit & Demands

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5 concept points · 3 formulas · 4 exam-critical points.

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Concept

🗺️ Chart summary

Demand & Recovery Tree
   Show Cause Notice (Sec 73/74)
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   Adjudication Order
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   Appeal -> Appellate Authority -> GSTAT -> HC -> SC
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   Recovery: garnishee, sale of property, prosecution

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