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2021 (4) TMI 968 - HC - GSTPrinciples of Natural Justice - input tax credit - whether the term “other civil structure” used in the definition of ‘Plant and Machinery’ restricts the Landfilling pit from considering it as Plant and Machinery and thereby restricts the Input Tax Credit (ITC) under Section 17(5)(d) of the GST Act? - HELD THAT:- In the present case principles of natural justice and fair play have certainly been violated as the report of the Principal Commissioner of Central Tax was never given to the petitioner at any point of time. The petitioner has now obtained a detailed report submitted by the Principal Commissioner of Central Tax from the Right to Information Act and he is having the aforesaid report. Keeping in view the fact that the principles of natural justice and fair play has been violated, alternative remedy will not be a bar in the present case, the matter is remitted back to the Authority for Advance Ruling - The petitioner shall appear before the Authority for Advance Ruling on 26.04.2021 - Petition allowed by way of remand.
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