Sursarita Vanijya Private Limited Vs Principal Commissioner of Central Tax
Date: September 1, 2024
Subject Matter
Taxpayer must first exhaust the statutory appeal remedy under Section 107 before approaching the court through a writ petition
Summary
In the case of **Sursarita Vanijya (P.) Ltd. v. Principal Commissioner of CGST**, the Jharkhand High Court addressed a writ petition challenging a GST demand of Rs. 42,58,557 made under **Section 73** of the CGST Act. The demand was based on the asse…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT The instant writ petition has been filed under Article 226 of the Constitution of India by seeking for the following reliefs: (i) For issuance of an appropriate writ(s)/order(s)/direction(s) including a writ of Certiorari for quashing/setting aside the order dated 06.12.2023, received on12.12.2023 issued in Form GST DRC-07 (Annexure-12) by th…