Laxmi Barter Private Limited Vs Union Of India
Date: November 15, 2021
Subject Matter
Order issued in Form GST DRC-07 whereby the interest has been imposed on gross amount w/o deducting the ITC is bad in law
Summary
Summary of order issued in Form GST DRC-07 dated 02.03.2020 by the Assistant Commissioner, State Tax, Patna Central Circle, Patna the Respondent No. 5 under Section 75 of the GST Act whereby the interest has been imposed on gross amount without deduc…
Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- “(i) For consequential writ or order for quashing of summary of order issued in Form GST DRC-07 dated 02.03.2020 by the Assistant Commissioner, State Tax, Patna Central Circle, Patna the Respondent No. 5 under Section 75 of the GST Act whereby the interest has been imposed on gross amount without deduc…