Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined

Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declinedCase-LawsGSTHC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory

Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined
Case-Laws
GST
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =