Caterpillar India Pvt. Ltd. Vs Assistant Commissioner
Date: September 24, 2023
Subject Matter
Recovery proceedings arising out of differences in GSTR-1 and GSTR-3B cannot be effected without complying with Rule 88C
Summary
The petitioner challenged a recovery notice dated 13.09.2023, primarily on the ground that the procedural safeguards prescribed under Rule 88C of the CGST Rules had not been observed. The petitioner contended that despite replying to the earlier noti…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr.A.P.Srinivas, learned Senior Standing Counsel and Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel takes notice on behalf of the respondents. 2. Earlier, the petitioner had challenged the notice in GST DRC-01A dated 07.09.2023 in W.P.No.27296 of 2023. The writ petition was closed with liberty to challenge the recovery notice. 3. Accordin…