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2021 (9) TMI 43 - UTTARAKHAND HIGH COURTRecovery of Input Tax Credit - violation of Section 73 of CGST Act - proceedings are actual action of recovery or not - HELD THAT:- Revenue submitted that, it is not an actual action of recovery, which is being contemplated to be taken against the petitioner, rather it is only an intimation of demand and hence there is no imminent threat, which is being faced by the petitioner of the recovery of the amount, which has been reflected in the impugned order. This writ petition is closed, with liberty left open to the respondents, that if at all the respondents intend to take any action for the purposes of recovery of the Input Tax Credit, they would proceed with exclusively in accordance with law and particularly in accordance with the procedure provided under Sections 73 and 74 to be read with the Rules. Petition closed.
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