Opportunity for personal hearing denied, order quashed; excess ITC availed on reverse charge inputs & non-reversal on credit notes.
Case-Laws
GST
Order quashed due to violation of natural justice principles by not granting proper opportunity for personal hearing. Excess input tax credit availed on inputs subject to reverse charge mechanism and non-reversal of credit on reversed credit notes. Matter remanded for reconsideration after granting personal hearing to petitioner within stipula
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