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

Salaried Employees Can Also Be Liable to Deduct TDS: 4 Common Situations You Should Know

Many salaried taxpayers assume that once their employer deducts Tax Deducted at Source (TDS)...

FIEO Urges Government to Roll Out GST Refunds for Foreign Tourists

India's apex exporters' body, the Federation of Indian Export Organisations (FIEO), has urged the...

CBIC Member Surjit Bhujabal Visits Thar Dry Port ICD at Hirnoda, Reviews Import-Export Operations

In a significant move aimed at strengthening India's logistics and trade infrastructure, CBIC Member...

How to File an ITR and Claim a TDS Refund for a Deceased Parent? A Step-by-Step Guide for Legal Heirs

Filing an Income Tax Return (ITR) on behalf of a deceased parent is an...

More like this

Salaried Employees Can Also Be Liable to Deduct TDS: 4 Common Situations You Should Know

Many salaried taxpayers assume that once their employer deducts Tax Deducted at Source (TDS)...

FIEO Urges Government to Roll Out GST Refunds for Foreign Tourists

India's apex exporters' body, the Federation of Indian Export Organisations (FIEO), has urged the...

CBIC Member Surjit Bhujabal Visits Thar Dry Port ICD at Hirnoda, Reviews Import-Export Operations

In a significant move aimed at strengthening India's logistics and trade infrastructure, CBIC Member...