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GST - Highlights / Catch Notes

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The High Court set aside the impugned order relating to ...


Excess ITC claim: Court orders reassessment, petitioner to submit objections & reconciliation.

December 18, 2024

Case Laws     GST     HC

The High Court set aside the impugned order relating to assessment year 2017-18 concerning excess availment of Input Tax Credit vis-a-vis Input Tax Credit reported in the annual GSTR-9 return. The petitioner shall treat the impugned assessment order as a Show Cause Notice and submit objections within two weeks, along with relevant reconciliation statements and supporting documents. Subsequently, fresh orders will be passed by the respondent authority after considering the petitioner's submissions.

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