https://www.taxtmi.com/caselaws?id=766936 The HC set aside the order dated 21.11.2024, which imposed a duty under section 74 of the GST Act, along with IGST and penalties, on the petitioner. The Court found that the order failed to consider binding clarificatory circulars issued by the GST Council on 01.08.2023 and 11.10.2024. The case was remanded to the concerned authority for a fresh decision, instructing them to consider the circulars and allow the petitioner to claim the benefits. The petitioner was directed to appear before the respondent on a specified date for further proceedings. en-us Mon, 03 Mar 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766936 The HC set aside the order dated 21.11.2024, which imposed a duty under section 74 of the GST Act, along with IGST and penalties, on the petitioner. The Court found that the order failed to consider binding clarificatory circulars issued by the GST Council on 01.08.2023 and 11.10.2024. The case was remanded to the concerned authority for a fresh decision, instructing them to consider the circulars and allow the petitioner to claim the benefits. The petitioner was directed to appear before the respondent on a specified date for further proceedings. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766936