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Telangana HC Permits GST Rectification Plea Against Alleged Duplicate Penalty Proceedings
Case Law Details
- Case Name
- Divyashakti Chemicals Vs Additional Commissioner of Central Tax (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Divyashakti Chemicals Vs Additional Commissioner of Central Tax (Telangana High Court)
Telangana High Court on Parallel GST Proceedings and Section 161 Rectification M/s. Divyashakti Chemicals v. Additional Commissioner of Central Tax & Others
The Telangana High Court has once again dealt with an increasingly important GST issue — overlapping or parallel proceedings for the same tax period and same allegations.
In M/s. Divyashakti Chemicals v. Additional Commissioner of Central Tax, the Court examined whether a second adjudication proceeding alleging wrongful Input Tax Credit (ITC) f...
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