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GST - Highlights / Catch Notes

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Restraint on respondents from taking action against the ...


Petition to Restrain Actions on Refund Withholding and ITC Block Dismissed; Court Avoids Investigation Comment.

May 13, 2024

Case Laws     GST     HC

Restraint on respondents from taking action against the petitioner pursuant to the order of withholding of sanction of refund and blocking of Input Tax Credit (ITC) - The High court considered the arguments presented and the precedent cited. It acknowledged the importance of completing investigations within a reasonable time frame and noted the delay in this case. However, it refrained from directly intervening in the ongoing investigation process. Instead, the court disposed of the petition without expressing any opinion on its merits.

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