A. Article
Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during the period of limitation
The Hon’ble Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma dismissed the writ petition and held that, the writ petition against Assessment Order is not maintainable when remedy of appeal is not availed during the period of limitation. Read more
No denial of ITC merely because the supplier failed to file returns and pay taxes
The Hon’ble Uttarakhand High Court in Subhash Singh has modified the assessment order passed earlier against the purchasing dealer on condition of depositing 10% of the amount demanded and further observed that proceedings under Section 74 of the CGST Act, 2017 should not ideally be instituted against the purchasing dealer for availing the benefit of ITC since the same has not been availed in a fraudulent manner. Read more
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