Violation of principles of natural justice - duplication of ITC ...

Tax Authority Ordered to Reassess ITC Claim; Court Finds Initial Rejection Unjustified, Allows Additional Submission.

May 11, 2024

Case Laws GST HC

Violation of principles of natural justice - duplication of ITC - The petitioner contended that their detailed reply addressing each allegation with supporting documents was not adequately considered by the tax authority. The Court found the tax authority's rejection of the petitioner's reply solely on grounds of incompleteness unsustainable, emphasizing the necessity for proper consideration of the documents and explanations provided. It directed the remittance of the matter for re-adjudication, granting the petitioner an opportunity to file a further reply and directing the Proper Officer to examine the contention regarding the reversal of erroneously availed ITC.

View Source

← Previous Next →

Violation of principles of natural justice - duplication of ITC ...

Tax Authority Ordered to Reassess ITC Claim; Court Finds Initial Rejection Unjustified, Allows Additional Submission.

May 11, 2024

Case Laws GST HC

You may also like:

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and...

The HC held that Input Tax Credit (ITC) claims must typically be made in the Return or Revised Return, with exceptions requiring demonstrated bona fides. Rectification...

Validity of reassessment order - disallowance of ITC claim - The court examined the provisions of Section 29 of the Act, which pertains to the assessment of tax on...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

Remand order issued in case concerning refund of accumulated input tax credit (ITC) for zero-rated supply due to mismatch in ITC as per GSTR-2B and GSTR-3B. Adjudicating...

HC dismissed the petition challenging GST demand for AY 2017-2020. Petitioner allegedly facilitated tax evasion by passing ineligible Input Tax Credit (ITC). While...

This is a summary of a court judgment regarding the interpretation of Rule 86A of the Central Goods and Services Tax (CGST) Rules, which deals with the blocking of input...

HC overturned denial of input tax credit (ITC) u/s 16(4) of CGST/SGST Acts. Court acknowledged petitioner's claim regarding eligibility under newly notified Section...

Scope of SCN - impugned order proceeds on a completely different basis from the SCN - Entitlement to ITC - The High Court observed a clear disparity between the initial...

Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - The High Court found merit in the...

Validity of order of passed by the Revisional authority - The respondent authorities acting as quasi judiciary authority by invoking the power under statute are expected...

Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of...

The High Court dismissed the petition challenging the notice in Form ASMT-10 issued by the state authorities for blocking the electronic credit/cash ledger. The court...

Quick Updates: