Petitioner's reply to be considered before initiating tax recovery proceedings under GST Act.

Petitioner's reply to be considered before initiating tax recovery proceedings under GST Act. https://www.taxtmi.com/highlights?id=84551 Petitioner challenged order u/s 73 of Odisha Goods and Services Tax Act, 2017. HC held Section 61(2) requires consideration of explanation furnished. Section 61(3) states if no satisfactory explanation is given, proper officer may initiate action u/s 73. Initiation of proceeding u/s 73 was without jurisdiction. Impugned order quashed. Petitioner's reply dated 29.07.2021 to be dealt with u/s 61, thereafter revenue can proceed. en-us Fri, 03 Jan 2025 08:45:47 +0530 Fri, 03 Jan 2025 08:45:47 +0530 TaxTMI RSS Generator Petitioner's reply to be considered before initiating tax recovery proceedings under GST Act. https://www.taxtmi.com/highlights?id=84551 Petitioner challenged order u/s 73 of Odisha Goods and Services Tax Act, 2017. HC held Section 61(2) requires consideration of explanation furnished. Section 61(3) states if no satisfactory explanation is given, proper officer may initiate action u/s 73. Initiation of proceeding u/s 73 was without jurisdiction. Impugned order quashed. Petitioner's reply dated 29.07.2021 to be dealt with u/s 61, thereafter revenue can proceed. Highlights GST Fri, 03 Jan 2025 08:45:47 +0530 https://www.taxtmi.com/highlights?id=84551