Tax Demand Upheld: Procedural Gaps Noted, Petitioner Directed to Pursue Appellate Remedies Under Section 107 of CGST Act

Tax Demand Upheld: Procedural Gaps Noted, Petitioner Directed to Pursue Appellate Remedies Under Section 107 of CGST ActCase-LawsGSTHC dismisses petition challenging tax demand, finding procedural irregularities in the original order but declining to rema

Tax Demand Upheld: Procedural Gaps Noted, Petitioner Directed to Pursue Appellate Remedies Under Section 107 of CGST Act
Case-Laws
GST
HC dismisses petition challenging tax demand, finding procedural irregularities in the original order but declining to remand the matter. The court held that the Adjudicating Authority did not fully comply with previous judicial directions and natural justice principles. However, the petitioner is directed to pursue appellate remedies under Section 107 of CGST Act, 2017, with the Appellate Authority empowered to comprehensively examine the input tax credit (ITC) claim and determine the validity of the original demand order. The petitioner remains bound by the appellate determination, subject to available legal recourse.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =