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GST - Highlights / Catch Notes

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Petitioner challenged jurisdiction u/s 74(5) of CGST Act for ...


Interim relief granted against final order by tax authorities over alleged invoice suppression.

January 4, 2025

Case Laws     GST     HC

Petitioner challenged jurisdiction u/s 74(5) of CGST Act for alleged suppression regarding invoices raised on NHAI. HC held petitioner made prima facie case for interim relief. Respondents can proceed with show-cause notice hearing but no final order without HC permission during petition pendency. Matter listed on 04.09.2024.

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