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2024 (1) TMI 1102 - MADRAS HIGH COURTInitiation of proceedings under section 74 of CGST Act - Wrong availment of Input Tax Credit (ITC) - violation of principles of natural justice - HELD THAT:- When the appeals were taken up for consideration, after making some arguments, the learned counsel for the appellant ultimately, submitted that it would suffice, if the appellant is granted liberty to file statutory appeals before the appellate authority within a period of four weeks from the date of receipt of a copy of this judgment. Granting such liberty to the appellant, both the appeals stand disposed of.
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