The court held that the denial of input tax credit to the ...

Denial of input tax credit during transition to permanent registration needs reconsideration for lack of reasoning.

Case Laws GST

September 24, 2024

The court held that the denial of input tax credit to the petitioner by the respondent authority requires reconsideration. The respondent failed to consider the petitioner's contention that the payments for which input tax credit was sought were made against the provisional registration number before the permanent registration number was granted. There were no reasons provided for disallowing such credit to the petitioner. Consequently, the matter was remanded for fresh consideration by the respondent authority.

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The court held that the denial of input tax credit to the ...

Denial of input tax credit during transition to permanent registration needs reconsideration for lack of reasoning.

Case Laws GST

September 24, 2024

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