2019 (12) TMI 1161

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..... Mr. Jitendra Pali, Dy. Adv. General with Smt. Sunita Jain, Govt. Advocate Shri P. Sam Koshy J. Order on Board 1. The challenge in the present writ petition is to the action on the part of the respondents, whereby the respondents have ordered for debiting an amount of Rs. 16,40,398/- into the input tax credit. 2. The petitioner is also seeking for quashment of the order dated 27.07.2019 (Annex .....

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..... was aware of such order being passed. Even thereafter, the petitioner did not take steps for challenging or questioning the order before the statutory authority created under Section 107 of the Chhattisgarh GST Act, 2017. It is only subsequent to the consequential steps that the respondents have taken by way of debiting the amount into the input tax credit of the petitioner, that the petitioner ha .....

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