{"id":74924,"date":"2026-02-02T08:20:23","date_gmt":"2026-02-02T02:50:23","guid":{"rendered":""},"modified":"2026-02-02T08:20:23","modified_gmt":"2026-02-02T02:50:23","slug":"determination-of-tax-liability-and-input-tax-credit-recovery-where-agent-filed-returns-writ-dismissed-appeal-available-to-taxpayer","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74924","title":{"rendered":"Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer."},"content":{"rendered":"<p>Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.<br \/>Case-Laws<br \/>GST<br \/>Petitioner&#39;s liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hearings were served through its chartered accountant who acted as its agent; acts of the agent bound the principal, and petitioner&#39;s failure to respond justified demand orders. The availability of statutory appeal remedies was emphasise<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96541\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.Case-LawsGSTPetitioner&#8217;s liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hear<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74924","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74924","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74924"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74924\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}