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GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The High Court set aside the impugned order dated 27.11.2023 ...


Tax credit blocked by authorities, High Court intervenes. Petitioner to deposit 25% tax, submit objections within 4 weeks.

December 13, 2024

Case Laws     GST     HC

The High Court set aside the impugned order dated 27.11.2023 which had blocked the input tax credit availed by the Petitioner based on invoices raised by their Supplier u/s 17(5). The Petitioner agreed to deposit 25% of the disputed tax within four weeks. The impugned order shall be treated as a show cause notice, and the Petitioner shall submit objections along with supporting documents/material within four weeks from the receipt of the order. The petition was disposed of.

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