This writ petition is closed, with liberty left open 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 and particularly in accordance with the procedure provided under Sections 73 and 74 of CGST Act.
Section 73 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.
This writ petition is closed, with liberty left open 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 and particularly in accordance with the procedure provided under Sections 73 and 74 of CGST Act.
Section 73 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.