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GST - Highlights / Catch Notes

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Validity of impugned order u/s 73 of the CGST Act - The case ...


Court Dismisses Petition Citing Fraudulent Tax Login Credentials, Urges Use of Statutory Appeal Process.

April 22, 2024

Case Laws     GST     HC

Validity of impugned order u/s 73 of the CGST Act - The case before the Calcutta High Court involved a challenge to an order issued under the CGST Act, wherein the petitioner alleged fraudulent manipulation of their taxpayer login credentials. Despite the serious criminal nature of the allegations, the Court held that such matters fell outside the ambit of constitutional writ jurisdiction under Article 226. It emphasized the availability of statutory appeal against the impugned order and dismissed the petitioner's plea, citing the lack of grounds to justify intervention by the writ court.

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