https://www.taxtmi.com/caselaws?id=776795 Where the taxpayer admitted wrongful availment and utilisation of input tax credit, the Patna HC declined to quash the demand and consequential notice on objections as to service, digital signature, and personal hearing. The Court held that the grievance regarding service did not survive once the reply had been filed, and the challenge under the personal hearing requirement was untenable because the authority had considered that reply. As the demand related only to interest on the admitted wrongful credit and no penalty was imposed, no writ relief was warranted. en-us Tue, 12 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776795 Where the taxpayer admitted wrongful availment and utilisation of input tax credit, the Patna HC declined to quash the demand and consequential notice on objections as to service, digital signature, and personal hearing. The Court held that the grievance regarding service did not survive once the reply had been filed, and the challenge under the personal hearing requirement was untenable because the authority had considered that reply. As the demand related only to interest on the admitted wrongful credit and no penalty was imposed, no writ relief was warranted. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776795