Home Case Index All Cases GST GST + HC GST - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1101 - HC - GSTExcess claim of input tax credit (ITC) - show cause notice as well as notice of personal hearing were uploaded in the common portal which is an accepted mode of service of notice under Section 169 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- On due consideration, we are of the view that it would only be in the interest of justice if the petitioner is granted an opportunity of hearing by the Assistant Commissioner before passing a fresh order in accordance with law. The matter remanded back to the file of Assistant Commissioner (ST), Maredpally Circle, Hyderabad - petition disposed off.
|