M/S Npv Corporate Services P LTD.Thru. Manager Accounts Mr. Sandeep Kole vs. Revisional Auth. U/S 108 Of Goods And Services Tax Act/Commissioner Lko. And Another
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Neutral Citation No. - 2025:AHC-LKO:48768 Court No. - 6 Case :- WRIT TAX No. - 809 of 2025 Petitioner :- M/S Npv Corporate Services P Ltd.Thru. Manager Accounts Mr. Sandeep Kole Respondent :- Revisional Auth. U/S 108 Of Goods And Services Tax Act/Commissioner Lko. And Another Counsel for Petitioner :- Onkar Pandey,Arjun Gupta,Lovekush Joshi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Present petition has been filed by the petitioner seeking quashing of the recovery certificate dated 12.08.2025 issued in furtherance to an order passed under Section 73 of the GST Act.
Submission of learned counsel for the petitioner is that against the order passed under Section 73 of GST Act, the petitioner has preferred a revision under Section 108 of GST Act.
Without going into the merits of the contention, present petition is disposed off permitting the petitioner to file an application for grant of interim relief in the pending revision within a period of two weeks from today. In case such an application, the same shall be disposed off within a period of two weeks of the same being filed.
In case such an application is filed within the aforesaid time, recovery against the petitioner shall remain stayed till the disposal of the interim relief application.
It is made clear that this Court has not gone into the question of maintainability of the revision which shall be considered by the authority concerned. Order Date :- 20.8.2025 nishant NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.