Quantification of tax liability cannot be done under Section 130 of CGST Act

Sapphire International Vs Additional Commissioner (Allahabad High Court)

In a significant ruling, the Allahabad High Court set aside an ex parte order regarding tax liability quantification under Section 130 of the Goods and Services Tax (GST) Act. This judgment, delivered in the case of Sapphire International Vs. Additional Commissioner, clarifies the proper legal procedures for determining tax liability and emphasizes the importance of adhering to statutory provisions. The court’s decision underscores that the quantification of tax liability cannot be done under Section 130

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