https://www.taxtmi.com/caselaws?id=418752 A dispute arose over whether Section 161 of the U.P. GST Act, 2017 could be used to act on an apparent mismatch between a driver's vehicle documents and GST portal records, or whether the proper remedy was an appeal under Section 107. The Court noted both sides' positions, sought a short affidavit explaining why Section 161 could not be invoked on the stated facts, and directed the matter to be listed again. No final determination was made on the statutory question. en-us Mon, 21 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418752 A dispute arose over whether Section 161 of the U.P. GST Act, 2017 could be used to act on an apparent mismatch between a driver's vehicle documents and GST portal records, or whether the proper remedy was an appeal under Section 107. The Court noted both sides' positions, sought a short affidavit explaining why Section 161 could not be invoked on the stated facts, and directed the matter to be listed again. No final determination was made on the statutory question. Case-Laws GST Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418752