Petitioner challenged ineligibility for Input Tax Credit (ITC) ...

ITC denied on commodities & cancelled dealers' supplies. Petitioner showed invoices, bills & returns. Order lacked findings, wrongly demanded lorry receipts. HC remanded, allowed fresh reply.

Case Laws GST

July 22, 2024

Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers. Petitioner submitted invoices, e-way bills, and supplier's returns proving payment of tax. Impugned order lacked findings on first issue, confirmed tax proposal on second issue citing lack of lorry receipts, weighment slips, and payment proof, despite show cause notice not seeking these. High Court set aside impugned order, remanded matter for reconsideration, allowed petitioner to submit additional reply with relevant documents on movement of goods within 15 days.

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Petitioner challenged ineligibility for Input Tax Credit (ITC) ...

ITC denied on commodities & cancelled dealers' supplies. Petitioner showed invoices, bills & returns. Order lacked findings, wrongly demanded lorry receipts. HC remanded, allowed fresh reply.

Case Laws GST

July 22, 2024

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