Tax Evasion Case: Section 122 Proceedings Can Continue Independently After Section 74 Concludes, Protecting Public Revenue Interests

Tax Evasion Case: Section 122 Proceedings Can Continue Independently After Section 74 Concludes, Protecting Public Revenue InterestsCase-LawsGSTHC held that proceedings under Section 122 of CGST Act do not automatically abate upon conclusion of Section 74

Tax Evasion Case: Section 122 Proceedings Can Continue Independently After Section 74 Concludes, Protecting Public Revenue Interests
Case-Laws
GST
HC held that proceedings under Section 122 of CGST Act do not automatically abate upon conclusion of Section 74 proceedings. The court interpreted 'offence' and 'penalty' broadly, recognizing that penalty provisions serve to protect public revenue and deter tax evasion. The statute allows independent penalty proceedings even after main tax pr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =