Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224/18/2024 GST
Case-Laws
GST
The HC examined the validity of recovery proceedings in light of the non-constitution of the GST Appellate Tribunal and compliance with Section 107(6) of the CGST Act, alongside the applicability of Circular No. 224/18/2024 GST dated 11th July, 2024. The petitioner had availed benefits under the said circular and deposited 10% of the demanded amount. The court held tha
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