Petitioner wins challenge as recovered amount exceeds total tax demand under Section 107 WBGST/CGST Act

Petitioner wins challenge as recovered amount exceeds total tax demand under Section 107 WBGST/CGST ActCase-LawsGSTThe HC allowed the petitioner’s challenge to an appellate order under Section 107 of the WBGST/CGST Act, 2017. The petitioner had belatedly

Petitioner wins challenge as recovered amount exceeds total tax demand under Section 107 WBGST/CGST Act
Case-Laws
GST
The HC allowed the petitioner's challenge to an appellate order under Section 107 of the WBGST/CGST Act, 2017. The petitioner had belatedly filed an appeal against a Section 74 order dated 19th January 2021 covering the tax period April 2018 to November 2019, depositing 12.5% of disputed tax under the belated filing scheme. However, Rs.1,45,188 had been recovered from th

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