Mismatch in ITC Reporting - Non-payment of Tax on Director's Remuneration - The High Court found that...

Mismatch in ITC Reporting - Non-payment of Tax on Director's Remuneration - The High Court found that the order failed to consider crucial submissions made by the petitioner in response to the show cause notice. Specifically, explanations regarding the mismatch in ITC reporting, non-payment of tax on director's remuneration, and blocked credit under Section 17(5) of GST enactments were disregarded. As a result, the court quashed the impugned order and remanded the matter for reconsideration by the respondent. .....

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