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GST - Highlights / Catch Notes

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Under declaration of output tax - excess claim of Input Tax ...

GST

February 21, 2024

Under declaration of output tax - excess claim of Input Tax Credit - impugned order is a cryptic order without adverting to any of the submissions raised by the petitioner - The High Court set aside the impugned order and show cause notice due to procedural flaws. - The matter was remitted to the GST Officer for re-adjudication after providing the petitioner with an opportunity for a personal hearing.

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