High Court Annuls Assessment Order for ITC on Motor Cars, Citing Lack of Communication and Natural Justice Violation.

Case-Laws – GST – Highlights – The petitioner challenged the assessment order and summary in Form DRC-07 for wrongfully claiming Input Tax Credit (ITC) on the purchase of four motor cars, which was ineligible u/s 17(5) of the CGST/TNGST Act, 2017. The pe

High Court Annuls Assessment Order for ITC on Motor Cars, Citing Lack of Communication and Natural Justice Violation.
Case-Laws
GST
The petitioner challenged the assessment order and summary in Form DRC-07 for wrongfully claiming Input Tax Credit (ITC) on the purchase of four motor cars, which was ineligible u/s 17(5) of the CGST/TNGST Act, 2017. The petitioner was unaware of the notices due to the introduction of a new “View Additional Notices and Orders” feature on the GST portal, whi

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