Violation of principles of natural justice - cryptic order - ...

Court Sets Aside Order for Lacking Reasoning; Calls for Reassessment in Input Tax Credit Case.

April 6, 2024

Case Laws GST HC

Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - Despite the petitioner submitting a detailed reply, the court found that the impugned order failed to adequately consider their response. The court noted deficiencies in the order's assessment of the petitioner's submissions and its failure to seek clarifications if deemed necessary. Consequently, the High Court set aside the order and remitted the matter for re-adjudication, directing the Proper Officer to provide specific details or documents required from the petitioner. The court reserved its consideration on the merits of the case and left open the challenge to a specific notification.

View Source

← Previous Next →

Violation of principles of natural justice - cryptic order - ...

Court Sets Aside Order for Lacking Reasoning; Calls for Reassessment in Input Tax Credit Case.

April 6, 2024

Case Laws GST HC

You may also like:

Blocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain inputs - Both parties presented their arguments,...

The High Court set aside the assessment order denying input tax credit to the petitioner u/s 16(4) of the CGST/SGST Acts. It directed the authorities to consider the...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

The petitioners sought transfer of unutilized input tax credit available in their ledgers as on 02.06.2014 to the AP GST regime. The court held that Section 56 of the...

The High Court held that u/s 54 of the Goods and Services Tax Act, 2017, when the input tax credit paid is higher than the output tax, the dealer is entitled to seek a...

Carry forward of excess payment of tax as ITC for next year - Allegation of availment of excess input tax credit - . The appellant argued that the net tax payable for...

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

Input Tax Credit (ITC) - Period of limitation u/s 16(4) - After the decision of Supreme Court in the case of Northern Opertaing Systems, the Petitioner discharged IGST...

Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

The assessee failed to claim the Minimum Alternate Tax (MAT) credit in the original income tax return and did not file a revised return. The Assessing Officer (AO) did...

Quick Updates: