Explore the legal precedence set by the Hon’ble High Court in Vivek Narsaria vs State of Jharkhand regarding the priority of proceedings in parallel GST investigations.
Section 73 of the Central Goods and Services Tax Act empowers proper officers to determine tax liability, interest, and penalties. Despite a three-year timeframe, amendments and notifications have extended deadlines, sparking debates and legal disputes. The 2020 amendment introduced Section 168A, enabling the government to extend limits due to force majeure. However, retrospective applicability and […]
