Rays Power Infra Private Limited Vs Superintendent of Central Tax
Date: February 27, 2024
Subject Matter
Section 74 proceedings not sustainable if tax and interest settled under section 73 before SCN issuance
Summary
The case law involves a writ petition filed by a company engaged in the business of generation of electricity through solar plants, challenging an impugned order confirming a demand towards irregularly availed Input Tax Credit (ITC) and other associa…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT This Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India praying this Court to issue a writ, direction or order, more particularly, one in the nature of a Writ of Mandamus by declaring the impugned order in Original No.1/2023-24-GST (Supdt.), dated 15.11.2023, and also the consequent…