Revenue appeal against the decision of Single member bench of HC ...

Case Laws GST

July 23, 2021

Revenue appeal against the decision of Single member bench of HC - Transition of unavailed input tax credit - non filing of TRAN-1 - section 140 of the Central Goods and Service Tax Act, 2017 - Granting an opportunity of hearing is only to enable the process of decision-making simpler. It is one of the basic principles of natural justice. In the process of rendering justice, an opportunity of hearing is a basic postulate - appeal dismissed. - HC

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Revenue appeal against the decision of Single member bench of HC ...

Case Laws GST

July 23, 2021

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