Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The High Court held that the proceedings initiated u/s 74 of the CGST Act, 2017 were vitiated as the Proper Officer had previously dropped the proceedings u/s 61(2) after finding the reply satisfactory. Initiating proceedings u/s 74 after dropping Section 61 proceedings violated the principles of natural justice. Consequently, the High Court quashed the order dated 14.06.2023 passed u/s 74(1) and the notice dated 21.04.2023 issued u/s 74(1) of the CGST Act.
The High Court held that the proceedings initiated u/s 74 of the CGST Act, 2017 were vitiated as the Proper Officer had previously dropped the proceedings u/s 61(2) after finding the reply satisfactory. Initiating proceedings u/s 74 after dropping Section 61 proceedings violated the principles of natural justice. Consequently, the High Court quashed the order dated 14.06.2023 passed u/s 74(1) and the notice dated 21.04.2023 issued u/s 74(1) of the CGST Act.
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