GST Show Cause Notices: Tripura High Court on Limitation, Section 74 and Parallel Proceedings
- 2026-07-07
Introduction The Goods and Services Tax (GST) regime was conceived as a unified indirect tax regime to eliminate cascading effect of taxes, by replacing multiple central and state taxes with a single destination-based system. In practice, it operates under a dual control framework in which the Central Government and State/Union Territory authorities share administration and…
