Nagarjuna Agro Chemicals Pvt Ltd Vs State of UP
NAME OF THE CASE | DECISION | ISSUE INVOLVED | JUDICIAL AUTHORITY | DATE OF DECISION |
Nagarjuna Agro Chemicals Pvt. Ltd. Vs State of U.P. (WP) | Issuance of notice under Section 61(3) is not a condition precedent for initiating action under Section 74(Against Assessee) | Is Issuance of notice under Section 61(3), not a condition precedent for initiating action under Section 74? | High Court - Allahabad (Writ Petition) | 20-Apr-2023 |
CONCLUSIVE PART OF THE ABOVE CASE LAW
Nagarjuna Agro Chemicals Pvt. Ltd. Vs State of U.P.
The petitioner is a GST assessee who submitted returns for the assessment year 2017-18.
The department did not initiate any action under Section 61 of the Act.
The department initiated proceedings under Section 74 against the petitioner on certain grounds regarding the classification and tax payable on certain goods.
The department passed an order demanding the deposit of appropriate tax, interest, and penalty shortfall.
The petitioner's counsel argues that the department should have pointed out deficiencies in the returns submitted by the petitioner and allowed them to rectify the return before proceeding under Section 74 of the Act.
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