HomeGSTS. 130 Can’t Be Invoked Without Prior Tax Determination U/s 73/74: Allahabad...

S. 130 Can’t Be Invoked Without Prior Tax Determination U/s 73/74: Allahabad High Court Quashes GST Confiscation Proceedings

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Allahabad High Court has set aside confiscation proceedings initiated holding that authorities cannot invoke Section 130 of the GST law merely on the basis of alleged stock discrepancies or record-keeping violations without first determining tax liability under Sections 73 or 74 of the Act. The proceedings were initiated without jurisdiction and therefore liable to…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Allahabad HC Refuses Bail To CGST Superintendent In Rs. 70 Lakh Bribery Case 

The Allahabad High Court has rejected the bail plea of CGST Superintendent Anil Kumar...

American National of Indian Origin Arrested at Delhi Airport with 3.565 Kg Smuggled Gold Worth Crores

The Air Intelligence Unit (AIU) of Customs at Indira Gandhi International Airport has seized...

Advance Authorisation Imports Entitled To Benefit Despite One-Month Notification Gap: CESTAT Quashes Rs. 91.53 Lakh CVD Demand

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Transfer Of Unutilized ITC After Amalgamation? Supreme Court Issues Notice 

The Supreme Court issued notice in a Goods and Services Tax (GST) dispute concerning...

More like this

Allahabad HC Refuses Bail To CGST Superintendent In Rs. 70 Lakh Bribery Case 

The Allahabad High Court has rejected the bail plea of CGST Superintendent Anil Kumar...

American National of Indian Origin Arrested at Delhi Airport with 3.565 Kg Smuggled Gold Worth Crores

The Air Intelligence Unit (AIU) of Customs at Indira Gandhi International Airport has seized...

Advance Authorisation Imports Entitled To Benefit Despite One-Month Notification Gap: CESTAT Quashes Rs. 91.53 Lakh CVD Demand

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...