Court :
Jharkhand High Court
Brief :
The Hon'ble Jharkhand High Court in the case of Sursarita Vanijya (P.) Ltd. v. Principal Commissioner of Central Goods and Services Tax [Writ Petition (T) No. 1598 of 2024 dated September 02, 2024] disposed of the writ petition challenging the GST demand issued in Form GST DRC-07 on the ground that Input Tax Credit ("ITC") had been availed in contravention of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), directing the assessee to avail the statutory remedy of appeal under Section 107 of the CGST Act and held that various issues had been pointed out regarding merit as also violation of principle of natural justice.
Citation :
Writ Petition (T) No. 1598 of 2024 dated September 02, 2024
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