Rejection of claim for refund of the un-utilised input tax ...

Appellate authority's refund rejection overturned for exceeding show cause notice allegations; remanded for reconsideration.

July 4, 2023

Case Laws GST HC

Rejection of claim for refund of the un-utilised input tax credit - the appellate authority could not have travelled beyond the allegation of the show cause notice as pointed out earlier, the show cause notice itself is defective on account of non-consideration of the submission of the appellant to the memo dated 27.01.2022 and non-consideration of the documents which were produced by the appellant alongwith its response to the said show cause notice - Matter restored back - HC

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Rejection of claim for refund of the un-utilised input tax ...

Appellate authority's refund rejection overturned for exceeding show cause notice allegations; remanded for reconsideration.

July 4, 2023

Case Laws GST HC

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