Validity of SCN - Denial of Input Tax Credit - complete mismatch ...

Case Laws GST

May 26, 2022

Validity of SCN - Denial of Input Tax Credit - complete mismatch between the supplier and the petitioner - mismatch rectified or not - Section 42(3) of the GST Act - the technical reason that under Section 42(3) it should have been communicated at the earliest point of time and therefore the show cause notice cannot be treated as communication intimating the mismatch between the supplier and the petitioner, cannot be countenanced. Therefore, on that ground this Court feels that the impugned order cannot be successfully challenged. - HC

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Validity of SCN - Denial of Input Tax Credit - complete mismatch ...

Case Laws GST

May 26, 2022

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