Overturned Confiscation u/s 130 Raises Questions About GST Determination; Impacts Sections 67 and 74 Proceedings.

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....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....