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HC addressed alleged excess input tax credit claim u/s 73 ...


High Court ruled against alleged excess input tax credit claim due to violation of natural justice principles. Stay on demand order till next hearing.

Case Laws     GST

June 8, 2024

HC addressed alleged excess input tax credit claim u/s 73 SGST/CGST Act, 2017. No SCN issued, only summary, violating Section 73 and Rule 142. Violation of natural justice. Notice issued, returnable in 4 weeks. Counsels for respondents accepted notice. Waiver of Notices due to representation. Extra copies of petition to be served within 1 week. Next hearing on 24.06.2024. Demand order dated 28.04.2024 stayed till next date.

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