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[Cites 0, Cited by 0] [Section 74(11)] [Section 74] [Entire Act]

State of Punjab - Subsection

Section 74(11)(ii) in The Punjab Goods and Services Tax Act, 2017

(ii)where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 and 130 are deemed to be concluded.