https://www.taxtmi.com/caselaws?id=769468 The jurisdiction to proceed under Section 74 of the CGST Act was challenged on the basis that input tax credit had already been reversed and paid before the audit process, and that waiver under Section 128A was said to be available; the court did not decide the merits at this stage and instead directed further examination. Interim protection was granted by allowing deposit of the interest component within four weeks, after which recovery of the penalty demand would remain stayed until the next date. en-us Tue, 22 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769468 The jurisdiction to proceed under Section 74 of the CGST Act was challenged on the basis that input tax credit had already been reversed and paid before the audit process, and that waiver under Section 128A was said to be available; the court did not decide the merits at this stage and instead directed further examination. Interim protection was granted by allowing deposit of the interest component within four weeks, after which recovery of the penalty demand would remain stayed until the next date. Case-Laws GST Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769468