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If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case under GST?

  • Where the person to whom a notice has been issued under sub-section (1) of section 74,
  • pays the tax along with interest with
  • penalty equal to 25% of such tax
  • within 30 days of issue of notice,
  • all proceedings in respect of such notice shall be deemed to be concluded. {sec.74 (8)}

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