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The Tax PublishersGST--Adjudication
Order Passed Under Section 74 Without Verifying Details Available at GSTN Portal--Validity of
Akhilesh Kumar Sah
The learned author seeks to make on analytical study of the issue as to whether adjudication order passed under section 74 of the CGST Act is sustainable in law. The related issue has been examined in the light of relevant statutory provisions.
1. Introduction
These days due to cancellation of registration of a selling dealer after sales of goods to purchaser, the GST authorities do not entertain the claim of purchaser of goods from that seller as the registration at GST portal shows as cancelled at the time of dispute. In Rama Brick Field v. Additional Commissioner (Writ Tax No - 909 of 2022) decided by the Allahabad High Court on 06-11-2023, such a situation arose.
2. Facts of the case
The assessee assailed the order under section 74 of the UP GST Act 2017 (for short the Act') and the order passed by Commercial Tax Officer, as well as order passed by Additional Commissioner, Grade -2 (Appeal) II, under section 74 /161 of the Act.
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