Non-application of mind in passing orders regarding carry ...

Faulty orders over Input Tax Credit carry forward without fair hearing quashed; re-adjudication ordered.

Case Laws GST

August 28, 2024

Non-application of mind in passing orders regarding carry forward of Input Tax Credit, resulting in violation of principles of natural justice. Orders quashed due to contradictory statements about personal hearing granted or not. Proper Officer directed to re-adjudicate Show Cause Notices after considering petitioner's reply and contentions that input tax credit was carried forward to next year without utilization in the same year.

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Non-application of mind in passing orders regarding carry ...

Faulty orders over Input Tax Credit carry forward without fair hearing quashed; re-adjudication ordered.

Case Laws GST

August 28, 2024

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