Non-application of mind by respondent and violation of ...

Improper tax demand without fair hearing opportunity. Petitioner rectified excess input tax credit claimed.

Case Laws GST

October 30, 2024

Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.

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Non-application of mind by respondent and violation of ...

Improper tax demand without fair hearing opportunity. Petitioner rectified excess input tax credit claimed.

Case Laws GST

October 30, 2024

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