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How to Determine Fraudulent Sec 73
How to find fraudulent and wrongly claimed ITC. how to determine and what what besar issue of SCN u/s 3 by Tax commissioner.
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Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax.
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