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2024 (2) TMI 597 - DELHI HIGH COURTSeeking refund of GST - appellant has not fulfilled the eligibility conditions for taking input tax credit - HELD THAT:- It is not apparent from the order as to why or on what basis findings have been returned that petitioner does not fulfil the eligibility conditions. The order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in- Appeal. Accordingly, the Order-in-Appeal cannot be sustained and the matter calls for a remit. The appeal is restored on the record of the Appellate Authority. The Appellate Authority shall decide the appeal afresh and pass a speaking order after giving an opportunity of personal hearing to the petitioner.
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