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GST - Highlights / Catch Notes

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Validity of order passed u/s 73 of GST Act - Maintainability of ...

GST

December 16, 2022

Validity of order passed u/s 73 of GST Act - Maintainability of Writ petition - Alternative remedy of appeal - Denial of Input Tax Credit (ITC) - The curtains are dropped qua the captioned writ petition but it is open to the writ petitioner to avail the statutory appeal remedy under Section 107 subject of course to Limitation and pre-deposit if any. - HC

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