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GST - Highlights / Catch Notes

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Petition dismissed by High Court regarding reversal of input tax ...


High Court dismisses plea on reversing input tax credit availed by buyer due to factual dispute, not jurisdictional error.

Case Laws     GST

August 20, 2024

Petition dismissed by High Court regarding reversal of input tax credit. Court found it was not a case where authorities proceeded on assumption that input tax credit was wrongly availed by buyer despite existence of seller/supplier. Factual dispute raised, not jurisdictional issue or violation of natural justice principles. Petitioner granted liberty to pursue alternative remedy.

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