demanding consolidated tax amount under two sections

[Asked by Guest]

The adjudicating authority has ordered for recovery of certain tax amount under section 73 A read with section 73(1) (as mentioned in scn) without bifurcating the amount. Since provisions of both sections are completely different, my query is that 1. can a single amount be confirmed under two different sections just by adding 'read with' in between them,particularly when amount due under 73A has to be first determined under 73A(4) and then the person shall pay the amount so determined.If not, is such order liable to be quashed?

How far is adjudicating authority correct in ordering for recovery without first determining the liability under different sections having different provisions.

I would be grateful if some case law is cited in any of the above circumstances.

AI Summary

Quantification of tax demand must be specified separately when distinct statutory provisions are invoked; appeal viability contested.
Whether a consolidated tax amount can be confirmed under two distinct statutory provisions by tagging one provision "read with" another is disputed because the provisions require different methods of liability determination and recovery. The document records departmental justification for invoking both provisions to address collected-but-unpaid tax and limitation concerns, while practitioners recommend asserting pleas on separate quantification and limitation, noting divergent views on the viability of appeal and pragmatic litigation costs.