HC set aside respondent's order concerning input tax credit ...

Input Tax Credit Order Under Section 16(4) CGST Act Set Aside Due To Procedural Non-Compliance And Lack Of Fair Hearing

February 21, 2025

Case Laws GST HC

HC set aside respondent's order concerning input tax credit under Section 16(4) of CGST Act, 2017. The matter was remanded back to respondent No.7 for fresh consideration in accordance with amended Section 16 provisions. The authority must provide petitioner opportunity for hearing and issue new determination within two months from certified order copy production. Court's intervention focused on procedural compliance and fair hearing requirements under GST framework, particularly regarding time extension for passing orders under Section 73 and proper adjudication of input tax credit claims.

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HC set aside respondent's order concerning input tax credit ...

Input Tax Credit Order Under Section 16(4) CGST Act Set Aside Due To Procedural Non-Compliance And Lack Of Fair Hearing

February 21, 2025

Case Laws GST HC

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