Petitioner must file appeal under Section 107 CGST Act for fraudulent ITC misuse despite limitation period extension granted

Petitioner must file appeal under Section 107 CGST Act for fraudulent ITC misuse despite limitation period extension grantedCase-LawsGSTThe HC held that the petition challenging the impugned order involving large-scale fraudulent availing and passing off

Petitioner must file appeal under Section 107 CGST Act for fraudulent ITC misuse despite limitation period extension granted
Case-Laws
GST
The HC held that the petition challenging the impugned order involving large-scale fraudulent availing and passing off of Input Tax Credit (ITC) through misuse of provisional GST numbers was not maintainable due to the availability of an alternative remedy. The Court emphasized that an appeal under Section 107 of the CGST Act, 2017, constitutes a com

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