2024 (9) TMI 669 - HC - GST

Recovery of the amount during the search conducted by the Goods and Service Tax Authorities - directions sought to the respondent to proceed under Sections 73 and 74 of the Central Goods and Service Tax Act, 2017 in accordance with law - counsel for the petitioner is not pressing this petition, however, seeks liberty to raise all the issues raised in this petition at an appropriate stage - HELD THAT - The petition is disposed of.

Summary

The petition was filed challenging the recovery of an amount during a search by GST authorities. The petitioner sought directions for proceedings under Sections 73 and 74 of the CGST Act. A show cause notice was issued during the petition's pendency. The petitioner decided not to press the petition but reserved the right to raise issues later and request interest on the recovered amount. The respondents agreed to consider such requests promptly. The petition was disposed of by the court.