Validity of order u/s 73(9) regarding Input Tax Credit error on import of goods. Petitioners get another chance to explain.
Case-Laws
GST
The High Court addressed an issue u/s 73 (9) of the WBGST & CGST Act, 2017 regarding an error in reporting Input Tax Credit on Import of Goods. The court found a bonafide error by the petitioners and noted the consultant's departure without informing them. The court set aside the order issued on 29th August 2023 and remanded the matter to the proper o
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