2023 (7) TMI 1104

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....dv. Mr. Pawan Kumar Sharma, Adv. Mr. Arun Adhlakha, Adv. Mr. Dharmendra Kumar Sinha, AOR Mr. Narender Singh, Adv. Mr. Rameshwar Prasad Goyal, AOR Dr. Sunil Kumar, Adv. Mr. Gulab Chandra Yadav, Adv. For the Respondent : Ms. Swati Ghildiyal, AOR Ms. Devyani Bhatt, Adv. Ms. Archana Pathak Dave, Adv. Ms. Deepanwita Priyanka, AOR Mr. Sanjay Kharde, Adv. Mr. Siddharth Dharmadhikari, Adv. Mr. Aaditya An....

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....of wrongfully availing the Input Tax Credit. It is further submitted that there is no final assessment in this regard under the GST Act. Hence it cannot be presumed that the appellant is under a legal liability to pay the said amount. In one of the identical matters, i.e. Criminal Appeal No.186 of 2023, Mr. K.M. Nataraj, learned ASG appearing for the Union of India/State had fairly stated that s....