2019 (12) TMI 1161

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....ism Ahuwalia, Advocate For State: Mr. Jitendra Pali, Dy. Adv. General with Smt. Sunita Jain, Govt. Advocate Shri P. Sam Koshy J. Order on Board 1. The challenge in the present writ petition is to the action on the part of the respondents, whereby the respondents have ordered for debiting an amount of Rs. 16,40,398/- into the input tax credit. 2. The petitioner is also seeking for qu....

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....19 being uploaded in the online portal and he was aware of such order being passed. Even thereafter, the petitioner did not take steps for challenging or questioning the order before the statutory authority created under Section 107 of the Chhattisgarh GST Act, 2017. It is only subsequent to the consequential steps that the respondents have taken by way of debiting the amount into the input tax cr....