TMI BlogValidity of Order for Demand Notice - The case involved a dispute over Input Tax Credit (ITC) availed by...Validity of Order for Demand Notice - The case involved a dispute over Input Tax Credit (ITC) availed by the petitioner for purchases made from a supplier who failed to fulfill certain GST obligations. The Department issued a demand to recover the ITC, alleging contravention of relevant provisions. The petitioner, however, argued procedural irregularities, asserting that the adjudication authority passed orders without proper consideration of their submissions. They claimed unawareness of the proceedings until orally informed about the recovery by the Department. The High Court, considering the petitioner's contentions, condoned the delay in filing the appeal and directed them to pay a portion of the disputed tax before preferring the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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