GST Department's Order Imposing Tax Set Aside by HC
Section 67 of CGST Act, 2017 deals with inspection of place of business of taxable persons. Section 54 (1) of CGST Act, 2017 fixes a time of 2 years. Section 49 (1) of the CGST Act, 2017 deals with credit to electronic cash ledger.
In a recent case citation [2023] GCtR 828, where the issue was related to CGST Act, 2017, the Order of the GST Department imposing tax was challenged and ultimately, the Order of GST Department imposing tax was set aside and the petition filed against GST Department was allowed.
Written by
Vishal
Delhi
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