High Court ruled against alleged excess input tax credit claim due to violation of natural justice principles. Stay on demand order till next hearing.
Case-Laws
GST
HC addressed alleged excess input tax credit claim u/s 73 SGST/CGST Act, 2017. No SCN issued, only summary, violating Section 73 and Rule 142. Violation of natural justice. Notice issued, returnable in 4 weeks. Counsels for respondents accepted notice. Waiver of Notices due to representation. Extra copies of petition to be s
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