2024 (3) TMI 387

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.... HIGH COURT - HC<br>Dated:- 12-2-2024<br>WP(C)/683/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE MANISH CHOUDHURY For the Petitioner : Mr. A.K. Gupta For the Respondent : SC, Finance And Taxation ORDER Heard Mr. R.S. Mishra, learned counsel for the petitioner; Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 1, 2 & 3; and Mr. S.C. Keyal, learne....

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....Tax Credit [ITC] for the amounts, indicated therein, which were inadmissible in terms of Section 16[4] of the CGST Act/SGST Act. Pursuant to the Show Cause Notice dated 27.04.2023, the authority under the CGST Act has passed an Order-in-Original on 14.11.2023 [Annexure-E]. Subsequently, the authority under the SGST Act has passed an Order-in-Original on 11.12.2023 [Annexure-F]. 3. It is the conte....