Section 151 of CGST Act

[Veeresham Veerabomma]

Greetings of the day !!!

One my clients received notice under Section 151 of CGST Act. Thereafter he served the Notice in DRC - 01 and subsequently received an order in DRC - 07.Thereafter attachment under DRC 13. I invite the attention of the Experts kindly throw some light on this issue. According to me if any availment of ITC, which is to be proved ineligible, then the officer has to serve the Notice under Section 61 but, in the said scenario notice issued under section 151. Is it correct ? if so, whether we have to prefer an appeal or file a WP before court of Law ? Seems the notice and orders are beyond the jurisdiction.

[Amit Agrawal]

I have shared my ex-facie views on this query under Issue ID - 118254

AI Summary

Notice under Section 151 CGST Act used for input tax credit issues raises jurisdictional challenge and remedy options. A taxpayer received a notice under Section 151 CGST followed by DRC 01 reply, DRC 07 order and DRC 13 attachment; the core question is whether allegations of ineligible input tax credit should have been pursued under Section 61 and whether the notice and orders are beyond the issuing officers' jurisdiction, prompting consideration of appeal or writ remedies.