-High Court allowed the petitioner to file rectification application for claim Credit in correct head as deportment counsel stated that petitioner had right to correct the mistake by filing rectification application which has not been done.
-ITC Ledger unblocked post issuance of SCN over and above 10% of the amount assessed to fulfil the condition of Section 107
-Matter remanded as notice and reminder did not indicate date, time and venue of personal hearing and word “NA” was transcribed
-Challenge to DRC-01A dismissed as it was only a proposal and was not final determination
-Recovery for difference in GSTR-1 and GSTR-3B has to be done as per the procedure provided under Rule 88C subsequent to its insertion after 26-12-2022
Part-139-One Pager Snapshot to Cases on Section 73,75,79, 161 of CGST Act, 2017 and Rule 86A of CGST Rules 2017
