GST Return Rectification Petition Rejected As Taxpayer Failed To Exhaust Statutory Remedies Under Section 107
Case-Laws
GST
HC dismissed the writ petition challenging GST return rectification and liability waiver, citing availability of statutory remedy under Section 107 CGST Act. The court noted petitioner failed to respond to show cause notice dated 27-12-2023, DRC-01A, and jurisdictional Range officer's communications. Following SC precedent in Assistant Commissioner of State Tax cas
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