The High Court set aside the impugned assessment order that ...

Input Tax Credit disallowed due to delay challenged; Court orders reassessment considering amendments and other issues.

Case Laws GST

September 5, 2024

The High Court set aside the impugned assessment order that disallowed Input Tax Credit solely on the ground of delay u/s 16(4) of the GST Acts. The Court directed the assessing authority to re-do the assessment considering the amendment and reconsider the petitioner's submissions on three other issues: ineligibility u/s 17(5), ineligible ITC declaration, and excess ITC claimed due to outward supplies not supported by E-way bills and discrepancies between GSTR-9 and GSTR-1. The petitioner was granted four weeks to file objections on all issues, including Section 16(4). The petition was disposed of accordingly.

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The High Court set aside the impugned assessment order that ...

Input Tax Credit disallowed due to delay challenged; Court orders reassessment considering amendments and other issues.

Case Laws GST

September 5, 2024

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