Ex-parte order - Quantification of Liability - intention of ...
GST
April 27, 2024
Ex-parte order - Quantification of Liability - intention of evade GST - improper accounting of goods - The High court agrees with the petitioner's contention regarding the impermissibility of quantifying tax liability under Section 130 of the Act. Referring to a previous judgment, the court emphasizes that tax liability should be determined according to the provisions of Section 74. Therefore, the court rules that the quantification of tax liability under Section 130 is unsustainable. - Considering the gravity of the matter and the principle of natural justice, the court sets aside the ex parte order and directs the authority to grant the petitioner an opportunity of hearing before passing a reasoned order.
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