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2023 (8) TMI 836 - ALLAHABAD HIGH COURTValidity of determination of Tax / GST when the Confiscation of goods u/s 130 was set aside - no surviving jurisdiction to pass order inasmuch as, the adjudication proceedings arose from an earlier proceedings under Section 67 of UPGST Act - HELD THAT:- While proceedings under Section 67 and Section 74 are distinct in scope and purpose, at the same time, the essential facts found non-existent in the proceedings under Section 67 would have a material bearing on proceedings under Section 74 of the Act drawn up on the same basis. In the present case, since the substratum of the charge in the proceedings under Section 74 of the Act stood wiped out in entirety, occasioned by the First Appellate order dated 25.5.2020 passed with reference to proceedings under Section 130 of the Act, there survived no jurisdictional fact as may have given rise to the adjudication proceedings, on the same facts. The impugned order dated 17.8.2021 passed by respondent no.2 and the impugned notices dated 9.4.2021 & 25.5.2021 issued by respondent no.2 are, hereby, set aside - petition allowed.
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