Seeking to allow petitioner to adjust the credit amount which ...

Court Sets Aside GST Order Due to Procedural Errors; Remands Case for Compliance with Section 74(5) Requirements.

June 8, 2022

Case Laws GST HC

Seeking to allow petitioner to adjust the credit amount which was blocked - Demand u/s 74(5) - in the notice dated 01.11.2021, it is wrongly mentioned as Form GST ASMT-10 and that has been replied on 24.11.2021. Thereafter, straight away the order under Section 74(1) was issued on 09.12.2021. Therefore, it is a clear case where procedure contemplated under Section 74 especially, under Section 74(5) has not been complied with. Therefore, on that ground, this Court is inclined to set aside the order and remand the matter back to the respondents. - HC

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Seeking to allow petitioner to adjust the credit amount which ...

Court Sets Aside GST Order Due to Procedural Errors; Remands Case for Compliance with Section 74(5) Requirements.

June 8, 2022

Case Laws GST HC

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