GST DAILY – 279

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Writ petition to be dismissed as misconceived with liberty to assessee to challenge order before Appellate Authority: HC

THE HON’BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NECTAR LIFE SCIENCES LTD. V/s UNION OF INDIA CWP No. 11207 of 2024(O&M), decided on 14-5-2024

👉 Issue:-

✔️ Can matter has been challenged in writ petition if provision for filing appeal under section 107 being available to assessee?

👉 TheHon’ble High Court Judgement:-

✔️ Where order-in-original passed by Adjudicating Authority demanding tax on ground of wrong availment/passing of input tax credit was challenged in writ petition, provision for filing appeal under section 107 being available to assessee, writ petition was to be dismissed as misconceived.

Section 107, read with sections 73 and 74, of Central Goods and Services Tax Act, 2017