Writ Dismissed as Assessee Skipped GST Appeal Remedy, Blamed CA: P&H HC

Knight Fly Boyz Vs Office of Deputy Commissioner of State Tax (SGST) (Punjab and Haryana High Court) The Punjab and Haryana High Court dismissed a writ petition challenging multiple GST demand orders passed under Section 73 of the Central Goods and Services Tax Act, 2017, holding that the acts of a Chartered Accountant engaged by the taxpayer bind the taxpayer under the principal–agent relationship. The petitioner, a partnership firm engaged in manpower supply services, alleged that its Chartered Accountant misappropriated substantial funds entrusted to him for payment of GST liabilities and...