Court Voids Orders on Input Tax Credit for Lack of Justification, Restores GST Registration, Demands Reassessment.
Case-Laws
GST
The impugned orders u/s 16(2)(c) of the CGST/DGST Act, 2017 demanding excess Input Tax Credit (ITC) due to non-reconciliation of information are set aside as they lack reasoning and violate principles of natural justice by not dealing with explanations submitted. The Court noticed a pattern of unreasoned orders being passed near the limitation period's expiry,
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