https://www.taxtmi.com/caselaws?id=758429 The HC dismissed the petition challenging the Order-in-Original dated 21.02.2024, which addressed issues of incorrect input tax credit and IGST refund claims. The petitioner argued that the notice should have been issued under Section 73, not Section 74, of the CGST Act, and contested the validity of a notification extending the limitation period. The HC determined that jurisdictional and factual matters should be addressed by the appellate authority under Section 107 of the CGST Act. The petitioner was granted the liberty to appeal to the appellate authority for a comprehensive examination of the issues. en-us Tue, 14 May 2024 00:00:00 +0530 Mon, 16 Sep 2024 10:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758429 The HC dismissed the petition challenging the Order-in-Original dated 21.02.2024, which addressed issues of incorrect input tax credit and IGST refund claims. The petitioner argued that the notice should have been issued under Section 73, not Section 74, of the CGST Act, and contested the validity of a notification extending the limitation period. The HC determined that jurisdictional and factual matters should be addressed by the appellate authority under Section 107 of the CGST Act. The petitioner was granted the liberty to appeal to the appellate authority for a comprehensive examination of the issues. Case-Laws GST Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758429