2025 (1) TMI 1139

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..... ect bearing with Short Payment of RCM ITC availed in excess and ITC found reversible the facts of this case and as the adjudication order dated 28th August, 2024 has a remedy by way of an appeal under Section 107 of the GST Act to deal with all the questions of facts as narrated by the learned counsel appearing for petitioner, the writ petition are dismissed.
HON'BLE RAJARSHI BHARADWAJ, J. For .....

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..... he respondent authorities submits that this adjudication order is appealable under Section 107 of the GST Act. Heard learned counsel for the parties. Challenge of Rule 36(4) of CGST Rules 2017 has no direct bearing with "Short Payment of RCM" "ITC availed in excess" and "ITC found reversible" the facts of this case and as the adjudication order dated 28th August, 2024 has a remedy by way of an a .....

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