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2023 (2) TMI 36 - HC - GSTDenial of input tax credit - denial on the ground that the registration of the other end dealer was cancelled - HELD THAT:- Considering the fact that the input tax credit has been denied to the appellant on the ground that the registration of the other end dealer was cancelled and according to the appellant, there were sufficient documents to show that the transactions done by them are genuine, it is opined that one more opportunity should be granted by the adjudicating authority and decision should be taken on merits after considering the documents that may be placed by the appellant before the authority. Matter remanded back to the authority for fresh consideration.
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