GST assessee's Input Tax Credit claim denied without examining evidence; High Court remands case for fresh adjudication.
Case-Laws
GST
The petitioner had availed Input Tax Credit (ITC) from certain suppliers whose registration was subsequently cancelled. The petitioner contended that at the relevant time, the suppliers were registered under GST laws, and the petitioner had paid the invoiced amount including GST, entitling it to claim ITC. However, the adjudicating authority did not exam
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