{"id":70522,"date":"2024-12-09T08:44:20","date_gmt":"2024-12-09T03:14:20","guid":{"rendered":""},"modified":"2024-12-09T08:44:20","modified_gmt":"2024-12-09T03:14:20","slug":"improper-revival-of-tax-proceedings-after-initial-satisfaction-violates-natural-justice-principles","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70522","title":{"rendered":"Improper revival of tax proceedings after initial satisfaction violates natural justice principles."},"content":{"rendered":"<p>Improper revival of tax proceedings after initial satisfaction violates natural justice principles.<br \/>Case-Laws<br \/>GST<br \/>The High Court held that the proceedings initiated u\/s 74 of the CGST Act, 2017 were vitiated as the Proper Officer had previously dropped the proceedings u\/s 61(2) after finding the reply satisfactory. Initiating proceedings u\/s 74 after dropping Section 61 proceedings violated the principles of natural justice. Consequently, the High Court quashed the order dated 14.06.202<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=83801\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court held that the proceedings initiated u\/s 74 of the CGST Act, 2017 were vitiated as the Proper Officer had previously dropped the proceedings u\/s 61(2) after finding the reply satisfactory. Initiating proceedin<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70522","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70522"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70522\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}