The term ‘Proceedings’ has been used in different context in various provisions under GST law. Infusion of such words inter alia in provisions relating to advance ruling and concurrent jurisdiction to both Central Tax and State Tax officers is fuelling disputes which are going awry. Taxpayers and Revenue are locking horns over the meaning of the term ‘Proceeding’ on the specific issue of whether Proceeding means an Adjudication Proceeding alone or it covers within its ambit the Inquiries, Investigations, Audits as well i.e., the steps prior to an adjudication.

In the present article, Our Partner, Mr. Dharnendra Kumar Rana, Managing Associate, Mr. Sourabh have deliberated on the meaning of the term ‘proceedings’ and advocates that the issue merits clarification.

Please click on the below link to read our latest article titled “Scope of term ‘Proceedings’ under GST I The mystery continues!”

NITYA I Scope-of-term-‘Proceedings’-under-GST-I-The-mystery-continues! I Indirect Tax I Article 107