Section 151 of CGST Act, Goods and Services Tax - GST

[Veeresham Veerabomma]

Greetings of the day !!!

One my clients received notice under Section 151 of CGST Act. Thereafter he served the Notice in DRC - 01 and subsequently received an order in DRC - 07.Thereafter attachment under DRC 13. I invite the attention of the Experts kindly throw some light on this issue. According to me if any availment of ITC, which is to be proved ineligible, then the officer has to serve the Notice under Section 61 but, in the said scenario notice issued under section 151. Is it correct ? if so, whether we have to prefer an appeal or file a WP before court of Law ? Seems the notice and orders are beyond the jurisdiction.

Posts / Replies

[Amit Agrawal]

I have shared my ex-facie views on this query under Issue ID - 118254