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HomeGSTOnce Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds:...

Once Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds: Delhi High Court

GST

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By Mariya Paliwala
Once Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds: Delhi High Court

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The Delhi High Court has held that once Explanation Accepted Under Section 61(2) of CGST Act, the GST Department cannot raise the Fresh Demand Under Section 73 on Same Grounds. The Bench of Justice Prathiba M. Singh and Justice Shail Jain quashed a demand of ₹53.46 lakh raised against a private company after the department…

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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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