Demand Solely Based on GSTR-2A: Rajasthan HC Grants Stay

Apar Fragrances Vs Union of India (Rajasthan High Court) In a recent case before the Rajasthan High Court, Apar Fragrances has raised significant concerns regarding the Goods and Services Tax (GST) recovery process in a dispute with the Union of India. The court’s intervention sheds light on critical issues within the GST framework. The petitioner’s counsel argued that the order dated 16th August 2023, issued by the authority (Annexure – 10), failed to consider the petitioner’s assertion of having made payments to the supplier through a banking channel. It was emphasized th...