Petition dismissed; directed to pursue appeal under s.107 CGST Act with required pre-deposit by December 15.
Case-Laws
GST
The HC disposed of the petition, upholding the imposition of recovery, interest and a substantial penalty arising from a Show Cause Notice dated 31 July 2023, while noting a factual dispute over whether personal hearing was afforded despite the Petitioner having filed a reply on 23 November 2023. Rather than adjudicating the merits, the Court directed the Petitioner
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