HC sets aside order allowing petition against Assessing Officer's unauthorized debit from cash ledger under Section 107(7)
Case-Laws
GST
The HC set aside the respondent's order dated 03.09.2024 and allowed the petition. The court held that the Assessing Officer's unilateral debit from the petitioner's cash ledger toward disputed interest amounts was erroneous, without jurisdiction, and contrary to Section 107(7) mandate. The court determined that where an appellant has paid amounts unde
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