Goverdhandham Estate Private Limited Vs State of Rajasthan
Date: January 16, 2024
Subject Matter
Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory
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 JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Heard. 2. This petition is directed against order dated 29.09.2023 to the extent of observations made in the enclosures to the said order that even after accepting the explanation/reply furnished by the petitioner, same does not affect the validity of the show cause notice and the legal liability of the person to discharge tax liability un…