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Straight away starting proceedings under Section 132 without following the procedure as laid under Section 73 is illegal.

Section 132 of the CGST Act, 2017— Prosecution proceedings– The petitioner submitted that CGST council despite specific request made by the Chief Commissioner, CGST Jaipur on 24.07.2017 has not clarified whether Henna leaves and powder will attract GST at the rate of 5% or 18%. As per their view Henna leaves and powder attracts GST at the rate of 5% only and has deposited the same for the year 2017, 2018 and 2019 at that rate. The respondents have conducted a raid and pressurized the petitioner to pay GST on the above referred items at the rate of 18% and under the pressure, the petitioner has deposited the GST amount for the year 2018-19 at the rate of 18%. The petitioner contended that the respondents without following the procedure as laid under Section 73 has straight away started proceedings against the petitioner under Section 132, which are illegal. Held that:- The Hon’ble High Court issued notice returnable in four weeks. In the meantime, no coercive action shall be taken against the petitioner till the next date.
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