SCOPE AND AMBIT OF THE TERM ‘PROCEEDING’ UNDER THE GST LAW
January 20, 2023
Introduction The term “proceeding” is nowhere defined in the CGST Act. In layman’s terms the term “proceeding” simply means “steps or measures taken in course of an action for enforcing rights, law or regulation”. However, the term “proceedings” has been used in different contexts under different provisions in the GST...
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