Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Parallel GST proceedings are barred only when both actions concern the same subject matter, meaning the same tax liability, facts, contravention and period. Here, the later Section 74 proceedings related to Financial Year 2018-2019 and alleged wrongful availment of input tax credit on goods-less invoices, while the earlier Section 73 action concerned Financial Year 2019-2020 and different return discrepancies; the bar under Section 6(2)(b) therefore did not apply and the proceedings were maintainable. The Court also found that the impugned order had considered the taxpayer's reply, so there was no breach of natural justice. The writ petition was dismissed, with liberty to pursue the statutory appeal.
Parallel GST proceedings are barred only when both actions concern the same subject matter, meaning the same tax liability, facts, contravention and period. Here, the later Section 74 proceedings related to Financial Year 2018-2019 and alleged wrongful availment of input tax credit on goods-less invoices, while the earlier Section 73 action concerned Financial Year 2019-2020 and different return discrepancies; the bar under Section 6(2)(b) therefore did not apply and the proceedings were maintainable. The Court also found that the impugned order had considered the taxpayer's reply, so there was no breach of natural justice. The writ petition was dismissed, with liberty to pursue the statutory appeal.
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