https://www.taxtmi.com/highlights?id=71537 Validity of determination of Tax / GST when the Confiscation of goods u/s 130 was set aside - While proceedings u/s 67 and Section 74 are distinct in scope and purpose, at the same time, the essential facts found non-existent in the proceedings under Section 67 would have a material bearing on proceedings under Section 74 of the Act drawn up on the same basis. - HC en-us Fri, 18 Aug 2023 08:47:52 +0530 Fri, 18 Aug 2023 08:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71537 Validity of determination of Tax / GST when the Confiscation of goods u/s 130 was set aside - While proceedings u/s 67 and Section 74 are distinct in scope and purpose, at the same time, the essential facts found non-existent in the proceedings under Section 67 would have a material bearing on proceedings under Section 74 of the Act drawn up on the same basis. - HC Highlights GST Fri, 18 Aug 2023 08:47:52 +0530 https://www.taxtmi.com/highlights?id=71537