LC Infra Projects Pvt. Ltd. Vs Union of India
Date: July 22, 2019
Subject Matter
Section 75(12) does not empower the authorities to proceed with recovery without issuing Show Cause Notice. It is applicable only to self-assessment.
Summary
1. Section 73 of the Chapter XV of the Act – contemplates that where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any r…
The petitioner has sought for following reliefs: i. Issue writ holding that Section 50(1) of Central Goods and Service Tax (CGST) Act, 2017 and Section 50(1) of the Karnataka Goods and Services Tax, 2017 is unconstitutional to the extent that the burden of interest is imposed on the Input Tax Credit Available to the Credit of the petitioner. ii. Issue writ or order or direction q…