Fraudulent ITC demand challenge rejected; petitioner directed to pursue s.107 CGST Act appeal, delay condoned conditionally
Case-Laws
GST
HC dismissed the writ petition challenging demand on alleged fraudulent availment of ITC, holding that writ jurisdiction is ordinarily not exercised in such matters involving complex factual disputes, voluminous evidence and detailed departmental orders. The Court rejected the plea of violation of natural justice, noting that notices were served and r
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