GST UPDATE

????Desk of CA. Praveen Sharma Series- 531???? 

ALLAHABAD HIGH COURT IN THE CASE OF Buddha Resorts Pvt. Ltd. under Section 73 of the GST Act 2017

????The petitioner claims that their detailed explanation and documents were ignored, and the order was issued without following the procedures under Sections 169(1)(a) and 169(1)(b) of the GST Act. They assert they did not claim excess ITC and were not served a notice under Section 73.

????The State's counsel states that a notice under Section 73(8) was issued to the petitioner regarding wrongly claimed ITC, with an opportunity to present documents on 16.10.2023.

 ????The petitioner requested adjournments, granted until 18.11.2023, but failed to submit an explanation, leading to the assumption that the petitioner was stalling and the order was issued within the limitation period. 

????They also note the petitioner has a statutory remedy under Section 107 of the GST Act and that the challenge was made belatedly on 14.06.2024.

????The petition is disposed of, granting the petitioner liberty to approach the statutory authority under the Act.

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CA. Praveen Sharma 

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