Orissa HC Sets aside Proceedings initiated u/s 73 of CGST Act without providing Opportunity of Hearing [Read Order]
Section 61, by sub-section (2) requires consideration of explanation furnished. Sub-section (3) says, in case no satisfactory explanation is furnished, the proper officer may initiate appropriate action under, inter alia, section 73. The court decided as it could not demonstrate that in the impugned order made under section 73, said reply of assessee was considered
In a recent case, the Orissa High Court set aside the proceedings initiated under section 73 of Central Goods and Service Tax ( CGST) Act, 2017 without providing an opportunity to hearing. Read More: 6% Excise Duty Applicable on Railway Diesel Locomotive Parts: CESTAT Harekrushna Sahoo, the petitioner challenged the impugned order made under section…
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