Recovery Proceedings initiated under CGST Act During Pendency of Investigation stating ‘Self Ascertainment of Tax’ is Violative of Art. 265: Karnataka HC [Read Order]
The bench added that if the Authorities were of the view that the self-ascertainment and the amount paid under section 74(5) would fall short of the amount actually payable, the Authority could in terms of Section 74(7) proceed to issue a notice as provided for under section 74(1) in respect of such amount which falls short of the amount actually payable
The Karnataka High Court held that recovery proceedings initiated under Central Goods and Service Tax (CGST Act) during pendency of investigation stating ‘Self Ascertainment of Tax’ is violative of Article 265. It was clarified that when notice sought to be issued under section 74(1) indicate a fresh and complete adjudication and does not refer to…
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