Home Case Index All Cases GST GST + HC GST - 2020 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 479 - HC - GSTUtilization of Input Tax credit - cancellation of debit entries in the Petitioner’s Electronic Credit Ledger maintained under the CGST Act - HELD THAT:- The petitioner has not approached the respondents at any point of time making such a request. He also does not dispute that the investigation which is going on can continue for further period of 18 months approximately and he also does not dispute the provision of Section 76 and 76(2) which is on a statute book reflecting the liabilities of taxes of the parties. Relying on various decisions, it is urged that without following the procedure prescribed under the statute and without any taxing event having taken place, no recovery is permissible. Issue Notice returnable on 24.7.2020.
|