Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
Show cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM GST DRC-01 cannot substitute a Show Cause Notice issued by the Proper Officer; consequently initiation and the impugned order were quashed. The court held that Show Cause Notice, Statement and Order under Section 73 must be issued by the Proper Officer and authenticated per Rule 26(3), and failure to afford opportunity of hearing violated Section 75(4). The court granted liberty to reinitiate proceedings de novo and excluded the period from summary issuance to service of certified judgment for computation under Section 73(10).
Show cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM GST DRC-01 cannot substitute a Show Cause Notice issued by the Proper Officer; consequently initiation and the impugned order were quashed. The court held that Show Cause Notice, Statement and Order under Section 73 must be issued by the Proper Officer and authenticated per Rule 26(3), and failure to afford opportunity of hearing violated Section 75(4). The court granted liberty to reinitiate proceedings de novo and excluded the period from summary issuance to service of certified judgment for computation under Section 73(10).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
