Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receipt

Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receiptCase-LawsGSTThe HC dismissed the petition and upheld the impugned order-in-original dated 28.02.2025 passed by Respondent No.2, conclud

Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receipt
Case-Laws
GST
The HC dismissed the petition and upheld the impugned order-in-original dated 28.02.2025 passed by Respondent No.2, concluding that the petitioner unlawfully availed ITC on invoices without receipt of goods/services and that part payments of tax, penalty and interest had been made between 23.11.2021 and 06.01.2024. The court held the DGGI investigation d

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