Fresh GST proceedings barred; errors must be fixed under Section 161 before initiating new actions

Fresh GST proceedings barred; errors must be fixed under Section 161 before initiating new actionsCase-LawsGSTThe HC held that initiation of fresh proceedings on an issue already adjudicated is impermissible; any error apparent on the record must be recti

Fresh GST proceedings barred; errors must be fixed under Section 161 before initiating new actions
Case-Laws
GST
The HC held that initiation of fresh proceedings on an issue already adjudicated is impermissible; any error apparent on the record must be rectified under Section 161 of the GST Act by the department. The petitioner was wrongly subjected to fresh proceedings culminating in the impugned order, which was subsequently rejected. The Court suo motu impleaded the Deputy Commission

= = = = = = = =

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

= = = = = = = =