Court Condones Delay in Appeal, Allows Case to Proceed Despite Initial Dismissal for Wrongful Tax Credit Claim.
Case-Laws
GST
Violation of principles of natural justice by not providing sufficient opportunity to the petitioner to substantiate their claim. The respondent wrongfully availed input tax credit on the purchase of motor vehicles, reflected in GSTR-2A, and the corresponding GSTR-3B, violating Section 17(5) of the TNGST/CGST Acts. The court held that the respondent's order was p
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