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GST - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Challenge to assessment order levying 100% penalty was dismissed ...


High Court dismissed challenge to 100% penalty order u/s 74 GST law. Limited scope under Art 226. No relief. Raise grievances via appellate remedy.

July 22, 2024

Case Laws     GST     HC

Challenge to assessment order levying 100% penalty was dismissed by High Court. Court held that impugned orders u/s 74 of GST enactments do not warrant interference under Article 226 due to limited scope. No extenuating reasons to extend relief to petitioner. Petitioner can raise grievances before Appellate Authority under GST enactments hierarchy.

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