9911796707
TMI Blog2024 (9) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing/setting aside the order dated 06.12.2023, received on12.12.2023 issued in Form GST DRC-07 (Annexure-12) by the Respondent No.2 wherein the Petitioner has been directed to pay an amount of Rs.42,58,557/- under Section 73, along with interest at the rate of 18% per annum under Section 50, and penalty of Rs.4,25,856/- under Section 122 (2) (a) and Rs.42,58,557/- under Section 122 (1) on the alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the garb of Section 16 (2) (c) of the Act. (iii) For issuance of any other appropriate writ(s) order(s) direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of the case. 2. The various issues have been pointed out regarding the merit as also violation of principle of natural justice. 3. Mr. P.S.A. Swaroop Pati, learned counsel appearing for the respondent CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
