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2019 (11) TMI 894 - HC - GSTRefund of allegedly wrongfully availing Input Tax Credit paid, under protest - Validity of provisions in section 16(2)(c) and section 42 in Central Goods and Service Tax Act, 2017 - HELD THAT:- Petitioners do not have a case. Investigation is ongoing. No demand has yet been raised, the payment having been made voluntarily. In an earlier writ petition, filed by petitioners, there was direction for the investigation to proceed. Petitioners have not challenged such order. Mr. Kar responds, the challenge here was not urged in his clients’ earlier writ petition. No express interim order is necessary in view of submissions recorded above and in earlier order dated 20th September, 2019. List on 10th January, 2020.
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