Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Adjudication under Sections 73 and 74 is dispute-based and is...
Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Adjudication under Sections 73 and 74 is dispute-based and is not confined to a single financial year or tax period; a composite notice may validly cover multiple periods, and under Section 74 may include multiple noticees, subject to objections in individual proceedings. However, Section 6(2)(b) bars parallel proceedings on the same subject-matter once formal adjudication has begun, so overlapping proceedings were held unsustainable. The statutory timelines for issuing notice and passing the adjudication order were treated as mandatory, making notices issued without the prescribed lead time time-barred. One notice could not support separate orders by different authorities absent lawful transfer, and a direction to withhold payment was set aside for lack of statutory authority.
Adjudication under Sections 73 and 74 is dispute-based and is not confined to a single financial year or tax period; a composite notice may validly cover multiple periods, and under Section 74 may include multiple noticees, subject to objections in individual proceedings. However, Section 6(2)(b) bars parallel proceedings on the same subject-matter once formal adjudication has begun, so overlapping proceedings were held unsustainable. The statutory timelines for issuing notice and passing the adjudication order were treated as mandatory, making notices issued without the prescribed lead time time-barred. One notice could not support separate orders by different authorities absent lawful transfer, and a direction to withhold payment was set aside for lack of statutory authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
