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2022 (2) TMI 1003 - HC - GSTValidity of Conduct of GST officer - Order of Suspension - Seizure and detention of goods - mismatch of documents - tax invoice and the E-way pass for vehicle, not produced - petitioner states that the Officer had every authority to re-assess the matter if he had found that there was some error apparent on the face of the record - HELD THAT:- A perusal of the Section 107 of the U.P. Goods and Services Tax Act, 2017, shows that the appeal could have filed by the assessee. The Court would like to know as to why action could not have been taken under Section 161 when there was definitely an error which was apparently there, namely, the details of the owners which were produced by the drivers were different from the details available on the GST portal - Place this petition as fresh on 25.2.2022.
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