Court sets aside orders on ITC misuse under Sections 61 and 107 of WBGST/CGST Act, 2017 for non-response to notices
Case-Laws
GST
The HC set aside both the order passed by the proper officer and the appellate order concerning the petitioner's failure to respond to notices issued under Sections 61 and 107 of the WBGST/CGST Act, 2017, relating to alleged wrongful utilization of Input Tax Credit (ITC). Despite the petitioner's claim of illness preventing response, the court found no suffic
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