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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Input Tax Credit - the non-payment of the GST amount charged by ...

GST

January 9, 2023

Input Tax Credit - the non-payment of the GST amount charged by the supplier - aggrieved person - The appellants cannot be nonsuited by virtue of an order, which was passed by the authority without hearing them. Therefore, we are of the view that the appellants should not be left remediless. - The matter has to be re-examined by the authority themselves instead of directing the appellants to approach the appellate authority - HC

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