Present case relates to the challenge given by the petitioner to the demand letter issued by respondent where Input Tax Credit was the subject matter of a demand.
Section 73, 74 of CGST Act, 2017— Recovery of demand ----- The petitioner challenged the demand letter dated 28.06.2021 for alleged demand of ITC. The petitioner counsel submitted that the entire proceedings initiated on the basis of the said communication, are in violation of Section 73 of the Act, as well as the Circular, which has been issued by the Government. The counsel for the respondents submitted that these letters are not an actual action of recovery, which is being contemplated to be taken against the petitioner, rather it is only an intimation of demand.
Held that—The Hon’ble High Court closed this writ petition with liberty to the respondents, that if at all the respondents intend to take any action for the purposes of recovery of the Input Tax Credit, they would proceed with exclusively in accordance with law.
Present case relates to the challenge given by the petitioner to the demand letter issued by respondent where Input Tax Credit was the subject matter of a demand.
Section 73, 74 of CGST Act, 2017— Recovery of demand ----- The petitioner challenged the demand letter dated 28.06.2021 for alleged demand of ITC. The petitioner counsel submitted that the entire proceedings initiated on the basis of the said communication, are in violation of Section 73 of the Act, as well as the Circular, which has been issued by the Government. The counsel for the respondents submitted that these letters are not an actual action of recovery, which is being contemplated to be taken against the petitioner, rather it is only an intimation of demand.
Held that—The Hon’ble High Court closed this writ petition with liberty to the respondents, that if at all the respondents intend to take any action for the purposes of recovery of the Input Tax Credit, they would proceed with exclusively in accordance with law.