Petitioner challenged ineligibility for Input Tax Credit (ITC) ...

High Court Overturns ITC Denial; Petitioner Allowed to Submit More Evidence Under GST Section 17(5.

July 22, 2024

Case Laws GST HC

Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers. Petitioner submitted invoices, e-way bills, and supplier's returns proving payment of tax. Impugned order lacked findings on first issue, confirmed tax proposal on second issue citing lack of lorry receipts, weighment slips, and payment proof, despite show cause notice not seeking these. High Court set aside impugned order, remanded matter for reconsideration, allowed petitioner to submit additional reply with relevant documents on movement of goods within 15 days.

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Petitioner challenged ineligibility for Input Tax Credit (ITC) ...

High Court Overturns ITC Denial; Petitioner Allowed to Submit More Evidence Under GST Section 17(5.

July 22, 2024

Case Laws GST HC

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