<?xml version="1.0" encoding="UTF-8"?><feed><author name="Parth Gondia"><item><title>SCOPE AND AMBIT OF THE TERM ‘PROCEEDING’ UNDER THE GST LAW</title><link>https://latest.thedailyguardian.com/others/scope-and-ambit-of-the-term-proceeding-under-the-gst-law/</link><pubDate>January 20, 2023, 7:22 am</pubDate><image>https://latest.thedailyguardian.com/wp-content/uploads/2021/01/GST_UcwHf00_J8U91u9.jpg</image><category>Others</category><excerpt>Introduction The term “proceeding” is nowhere defined in the CGST Act. In layman’s terms the term “proceeding” simply means “steps or measures taken in course of an action for enforcing rights, law or regulation”. However, the term “proceedings” h...</excerpt></item></author></feed>