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HomeGSTGST Dept. Can’t Reopen Scrutiny After Dropping Proceedings U/s 61(2): Madras High...

GST Dept. Can’t Reopen Scrutiny After Dropping Proceedings U/s 61(2): Madras High Court

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By Mariya Paliwala
GST Dept. Can’t Reopen Scrutiny After Dropping Proceedings U/s 61(2): Madras High Court

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The Madurai Bench of Madras High Court has ruled that the GST department cannot initiate fresh proceedings once scrutiny proceedings are dropped after accepting a taxpayer’s explanation under Section 61(2) of the Central Goods and Services Tax (CGST) Act, 2017. The bench of Justice Krishnan Ramasamy quashed an assessment order passed against a taxpayer for…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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