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Demand and Penalty Under CGST Act Declared Ultra Vires for Non-Compliance with Section 17(5)(c) Definition.

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....Availment of ITC - fulfilment of conditions of Works Contract or not - The petitioner do not fall within the definition of Section 17(5)(c) of the CGST Act, 2017. The demand raised on 30.09.2019 and the penalty imposed under Section 74(1) of the CGST Act,2017 is ultra vires, contrary to law - HC....

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Demand and Penalty Under CGST Act Declared Ultra Vires for Non-Compliance with Section 17(5)(c) Definition.