Reversal of input tax credit (ITC) u/s 17(5)(h) of the CGST Act, ...

Court Rules on ITC Reversal, Finds Show Cause Notice Arbitrary Due to Procedural Flaws, Grants Partial Relief.

February 12, 2024

Case Laws GST HC

Reversal of input tax credit (ITC) u/s 17(5)(h) of the CGST Act, 2017 can be sought on presumptive basis or not - Allegation of short declaration of Outward Supply and excess claim of ITC - The High court concludes that the issuance of the Show Cause Notice is arbitrary due to procedural irregularities, including inadequate consideration of the petitioner's submissions. - The petitioner is granted relief in part, with the quashing of the impugned Show Cause Notice, but with certain liberties granted to both parties for further submissions and actions.

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Reversal of input tax credit (ITC) u/s 17(5)(h) of the CGST Act, ...

Court Rules on ITC Reversal, Finds Show Cause Notice Arbitrary Due to Procedural Flaws, Grants Partial Relief.

February 12, 2024

Case Laws GST HC

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