Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging the denial of ITC and the consequent recovery with interest and penalty, noting the petitioner firm was non-existent and non-operational at the registered premises. The court held that factual disputes regarding the petitioner's role, justification of penalty imposition, and proportionality of penalty und
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