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GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Denial of Input Tax Credit - The petitioner assessee, despite ...

GST

October 13, 2023

Denial of Input Tax Credit - The petitioner assessee, despite show cause notice, chose not to provide any evidence in respect of his claim for the input tax credit, nor did he appear for a hearing on the date fixed. When the petitioner himself has given up his right to prove his claim for the input tax credit, this Court cannot help such an assessee by entertaining this writ petition. - HC

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