Impugned order set aside, matter remitted for fresh reconsideration under Section 168A and 73 of CGST/KGST Act 2017
Case-Laws
GST
The HC set aside the impugned order and remitted the matter to respondent No.5 for fresh reconsideration following subsequent developments where proceedings against the petitioner were dropped for tax period 2020-21. The court found the impugned notifications dated 28.12.2023 and 29.12.2023 required examination regarding their validity under Section 168A read
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