https://www.taxtmi.com/caselaws?id=420267 The HC disposed of a writ petition challenging OGST Act Section 73 orders demanding excess input tax credit. The petitioner claimed typographical errors in returns caused the mismatch. The court directed the petitioner to approach the Appellate Authority under Section 107 within four weeks with an application for condonation of delay, noting the CT & GST organization would not press the limitation issue due to a Supreme Court order. Regarding bank account attachments, the court declined to interfere, stating these should be reviewed by the assessing officer upon the petitioner meeting statutory requirements including predeposit for appeal filing. en-us Wed, 23 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420267 The HC disposed of a writ petition challenging OGST Act Section 73 orders demanding excess input tax credit. The petitioner claimed typographical errors in returns caused the mismatch. The court directed the petitioner to approach the Appellate Authority under Section 107 within four weeks with an application for condonation of delay, noting the CT & GST organization would not press the limitation issue due to a Supreme Court order. Regarding bank account attachments, the court declined to interfere, stating these should be reviewed by the assessing officer upon the petitioner meeting statutory requirements including predeposit for appeal filing. Case-Laws GST Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420267