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GST - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Input tax credit - non-payment of GST from April, 2018 to March ...


Court Orders Continuation of Inquiry u/s 74(1) CGST Act 2017 for Concealed GST Non-payment Issues.

June 4, 2021

Case Laws     GST     HC

Input tax credit - non-payment of GST from April, 2018 to March 2019 - concealment of facts - initiation of inquiry under Section 74(1) of the CGST Act, 2017 - proceeding should be allowed to reach its logical end. - It is useless to keep the writ petition pending and no purpose would be served thereof, inasmuch as if by the final order, is aggrieved, that would give rise to a new cause of action - HC

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