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2021 (6) TMI 139 - HC - GSTInput tax credit - non-payment of GST from April, 2018 to March 2019 - concealment of facts - initiation of inquiry under Section 74(1) of the CGST Act, 2017 - HELD THAT:- This court is of the view that since a proceeding under Section 74(1) of the CGST Act, 2017 has been launched by the respondent No.5, that proceeding should be allowed to reach its logical end. But for the contemplative action, due payment of the petitioner is on hold, the respondent No.5 is directed to complete the proceeding within a period of 2(two) months from the date of receipt of the reply from the petitioner without fail. It is useless to keep the writ petition pending and no purpose would be served thereof, inasmuch as if by the final order, is aggrieved, that would give rise to a new cause of action - petition disposed off.
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