Writ Petition Dismissed for Challenging ITC Reversal Under Sections 16 and 74; Use Appellate Remedies
Case-Laws
GST
The HC dismissed the writ petition challenging the reversal of Input Tax Credit (ITC) on grounds of irregular availing from suppliers with cancelled registrations, noting the petitioner conflated provisions of Section 16 with Section 74 of the Act. Section 16 governs eligibility of ITC, while Section 74 addresses proceedings in cases of fraud or willful misstatement. The c
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