High Court Dismisses Revenue's Appeal on Unavailed Input Tax Credit, Upholds Procedural Fairness u/s 140 CGST Act.

Revenue appeal against the decision of Single member bench of HC - Transition of unavailed input tax credit - non filing of TRAN-1 - section 140 of the Central Goods and Service Tax Act, 2017 - Granting an opportunity of hearing is only to enable the process of decision-making simpler. It is one of the basic principles of natural justice. In the process of rendering justice, an opportunity of hearing is a basic postulate - appeal dismissed. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X