M/s R. R. MINERALS v. THE SUPERIENTENDENT OF CGST AND CENTRAL EXCISE & ORS.
Madras High Court | Decision
Introduction
The petitioner challenged an assessment order dated 19.12.2025 passed under Section 74 of the CGST Act, 2017, along with the consequential recovery proceedings.
The assessment proceedings originated from a show cause notice issued by the Department proposing tax demand under Section 74. However, during the adjudication proceedings:
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