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HomeGSTParallel GST Proceedings Not Barred Where Different Years & Distinct Allegations Involved:...

Parallel GST Proceedings Not Barred Where Different Years & Distinct Allegations Involved: Delhi HC

GST

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By Mariya Paliwala
Delhi HC

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The Delhi High Court has held that proceedings initiated under separate provisions for different financial years and based on distinct allegations cannot be treated as barred under Section 6(2)(b) of the Act. The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul has observed that the ingredients necessary to attract the bar under Section…

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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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