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GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Disallowance of Input Tax Credit (ITC) - supplier/dealer had not ...


Assessing Office Re-examines ITC Denial Due to Supplier's Tax Non-Remittance; Petitioner to Present Supporting Evidence.

October 23, 2023

Case Laws     GST     HC

Disallowance of Input Tax Credit (ITC) - supplier/dealer had not remitted the tax collected on the supply - Matter restored back to the Assessing Office to give one opportunity to the petitioner for giving evidence and documents in support of his claim for input tax credit which has been denied - HC

 

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