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.

AI Summary

Client Challenges Notice Under Section 151 of CGST Act; Considers Appeal or Writ Petition for Jurisdictional Overreach A client received a notice under Section 151 of the CGST Act, followed by a DRC-01 notice, a DRC-07 order, and an attachment under DRC-13. The query raises concerns about the appropriateness of issuing a notice under Section 151 instead of Section 61, which is typically used when ITC is deemed ineligible. The question is whether to appeal or file a writ petition, as the actions might exceed jurisdiction. An expert provided initial views on the matter.