https://www.taxtmi.com/caselaws?id=412991 The High Court considered challenges to Explanation I (ii) to Section 74 of the CGST Act, 2017 and Delhi GST Act, 2017, emphasizing the balance between taxpayer rights and statutory provisions. The court allowed the petitioner to withdraw the application with liberty to pursue relief through statutory appeal, ensuring a fair opportunity for redressal within the legal framework. en-us Fri, 24 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412991 The High Court considered challenges to Explanation I (ii) to Section 74 of the CGST Act, 2017 and Delhi GST Act, 2017, emphasizing the balance between taxpayer rights and statutory provisions. The court allowed the petitioner to withdraw the application with liberty to pursue relief through statutory appeal, ensuring a fair opportunity for redressal within the legal framework. Case-Laws GST Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412991