If Gst deputy comissioner pass order of panalty on a/c of late fee or interest against under section 73 show case noties. Can this order be cancelled by deputy comissioner or we have to pay this panalty ?
Actually I want to know he can change his pass order if order show on my gst portal or nor.
As per Circular 76/50/2018 dt. 31/12/2018
clarify , the provision of Section 73 CGST Act cannot be invoked in case of delayed filing of return .
Section 161 of CGST allow authority to rectify any order, notice etc.
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