TaxcodeIN - Original Proper Officer who has issued Notice under Section 74(1) of the CGST Act shall re-determine the tax payable by the Assessee and it cannot be done by the First Appellate Authority or the Tribunal | GSTAT has power to examine question of facts also and it is the last Adjudicating Forum on questions of facts - Sterling & Wilson Pvt. Ltd. Vs. Commissioner, Odisha, Commissionerate of CT GST and Ors.

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