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GST - Highlights / Catch Notes

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The HC set aside the impugned order reversing input tax credit ...


Impugned order reversing ITC on double taxation premise set aside; re-examination allowed.

January 16, 2025

Case Laws     GST     HC

The HC set aside the impugned order reversing input tax credit (ITC) on the premise of double taxation of same supplies. The respondent was granted liberty to examine if the supplies covered in the impugned order and the order dropping the proposal were identical. If found to be the same, the respondent can proceed in accordance with law after issuing fresh notice. The petition was disposed of.

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