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2023 (4) TMI 422 - HC - GSTProfiteering - allegation is that petitioner has not passed the Input Tax Credit (ITC) on the supply of construction services to the flat buyers - violation of Section 171 of the Central Goods and Services Tax Act, 2017 (CGST Act) - HELD THAT:- Learned Counsel for the petitioner state that in matters where the constitutional validity of Section 171 of the CGST Act and Rule 122 of the CGST Rules have been challenged, a coordinate Bench of this Court has passed interim orders, staying the penalty and interest and restraining further investigations in respect to other projects of the petitioners. The respondents are restrained from conducting any further investigation into other projects that has been suo motu ordered by Respondent no. 3. There shall also be a stay on the penalty and interest as demanded. List on 29.08.2023.
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