High Court Overturns ITC Denial; Petitioner Allowed to Submit More Evidence Under GST Section 17(5.
Case-Laws
GST
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, we
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