https://www.taxtmi.com/caselaws?id=471883 Further action under the DGGI show-cause notice was restrained until the next hearing. The proceedings raise whether a DGGI notice may continue where earlier State GST notices concern common parties and transactions, including the effect of the statutory bar against parallel proceedings under Section 6(2)(b). They also raise whether proceedings initiated under Section 73 may be pursued on allegations of fraud, wilful misstatement or suppression that could bring Section 74 into consideration, and whether self-assessment through shipping bills had attained finality. No final determination was made on these issues. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 22 Sep 2026 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471883 Further action under the DGGI show-cause notice was restrained until the next hearing. The proceedings raise whether a DGGI notice may continue where earlier State GST notices concern common parties and transactions, including the effect of the statutory bar against parallel proceedings under Section 6(2)(b). They also raise whether proceedings initiated under Section 73 may be pursued on allegations of fraud, wilful misstatement or suppression that could bring Section 74 into consideration, and whether self-assessment through shipping bills had attained finality. No final determination was made on these issues. Case-Laws GST Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471883