CV

Indirect Tax Laws

Ch 4 · GST — Assessment, Audit & Demands

5 concept points · 3 formulas · 4 exam-critical points.

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Concept
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Chart Summary
🧮
Formula Sheet
Important Points

🗺️ Chart summary

Demand & Recovery Tree
   Show Cause Notice (Sec 73/74)
       |
   Adjudication Order
       |
   Appeal -> Appellate Authority -> GSTAT -> HC -> SC
       |
   Recovery: garnishee, sale of property, prosecution

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