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Patna High Court: “Disputed Questions of Fact Must Be Decided by Tribunal, Not Writ Court” — Writ Petition Withdrawn with Liberty, Interim Relief Directed Under Section 112 CGST/BGST Act
Court’s Decision The Patna High Court refused to adjudicate on disputed factual issues concerning reversal of input tax credit (ITC) under the CGST/BGST Act, 2017, and permitted the petitioner to…