Joint Commissioner & Anr. Vs Goverdhandham Estate Private Limited & Anr
Date: October 13, 2024
Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): B.V. NAGARATHNA, NONGMEIKAPAM KOTISWAR SINGH
Subject Matter
Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory. HC ruling upheld.
Summary
The petitioner, a hotel operator registered under the GST Act, challenges a show cause notice and the order related to the scrutiny of his tax returns. The notice accused the petitioner of wrongly claiming Input Tax Credit (ITC) on certain purchases,…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER In the facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is hence dismissed. Pending application(s) shall stand disposed of.