2024 (9) TMI 440 - HC - GST

Input Tax Credit has been availed in contravention of Section 16 (2) (c) of the Central Goods and Services Act, 2017 - seller has undergone liquidation under the provisions of the Insolvency and bankruptcy Code, 2016, and which fact was made known to the Respondent Authorities - violation of principles of natural justice - HELD THAT - This petition is being disposed of with liberty to file appeal within two weeks from the date of receipt of copy of this order, by raising all the issues along with the supported judgments. If such appeal will be filed, the same will be decided by the concern appellate authority within a period of four weeks from the date of receipt of copy of order of this Court, in accordance with law.

Summary

The High Court of Jharkhand disposed of a writ petition filed under Article 226 seeking to quash an order directing payment of Rs. 42,58,557 under CGST Act. The court allowed filing an appeal within two weeks, to be decided within four weeks by the appellate authority. The petition was disposed of as W.P.(T) No. 1598 of 2024.