TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the impugned order passed under Section 74 of the Central Goods and Services Tax Act, 2017 should be set aside and the proceeding restored for fresh consideration.
Analysis: The challenge was directed against an order demanding tax on royalty paid to the Government, while it was stated that the connected issue before the Supreme Court was pending. The Court found it appropriate to interfere at this stage, set aside the impugned order, and revive the proceeding so that the adjudicating authority could hear the petitioner and pass a fresh order.
Conclusion: The impugned order was set aside and the proceeding was restored for fresh adjudication.
TaxTMI 
