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GST - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Petitioner challenged demand for GST on unbilled revenue, ...


Petitioner's challenge to GST demand on unbilled revenue upheld. Adjudicating Authority's rejection without reasons violated natural justice. Order set aside, matter remanded for fresh consideration.

Case Laws     GST

July 29, 2024

Petitioner challenged demand for GST on unbilled revenue, explaining position. Adjudicating Authority rejected explanation without reasons, violating natural justice principles. Impugned order set aside, matter remanded to Adjudicating Authority for fresh consideration. Petition allowed by way of remand by HC.

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