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2024 (1) TMI 704 - MADHYA PRADESH HIGH COURTError of jurisdiction - Recovery of differential duty - validity of final order passed by the respondent No.2 u/s 50 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The demand is towards the differential amount as well as the interest and penalty thereon. Since the entire dispute as raised by the petitioner is with reference to the interest and penalty thereon, there is no impediment for the respondents to recover the differential amount from the petitioner. It is found just and appropriate to stay the impugned order 31.08.2023 issued by respondent No.5 and order dated 22.11.2023 issued by respondent No.4 except to the extent of differential amount of Rs.16,55,642/- until further orders. The respondents are entitled to recover the same from the petitioner which shall be subject to further orders of this Court. Application disposed off.
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