Input Tax Credit Claim Remanded for Reassessment; Appellate Authority to Specify Required Transaction Documents.
Case-Laws
GST
Inadmissible ITC utilization from cancelled suppliers – petitioner disclosed inward tax supply invoices, party ledger, bank statements, GSTR-2A and e-waybills for supplies allegedly made by a supplier during September-October 2017. Although petitioner discharged initial burden of proof, appellate authority found petitioner ineligible for ITC without specifying d
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