Input Tax Credit (ITC) - Wrong availing of input tax credits by ...
GST
February 20, 2024
Input Tax Credit (ITC) - Wrong availing of input tax credits by the petitioner under the provisions of the respective GST Enactments - Proper officer of GST could not conduct the inspection since the premises of the assessee was under the custody of bank under the SARFAESI Act. - The High court set aside the impugned orders on the grounds of violation of natural justice, particularly the denial of cross-examination rights to the petitioner. - Matter restored back.
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