Tax liability dispute: Interest levy despite credit ledger payment challenged. Court unable to examine merits due to incomplete records.
Case-Laws
GST
The petitioner contested the levy of interest, claiming tax liability was paid from the credit ledger, precluding interest charges. However, the court observed factual issues requiring detailed scrutiny of records. The petitioner failed to annex the response to the show-cause notice, hindering the court's ability to delve into merits. The
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