Petitioner Entitled to Input Tax Credit Under CENVAT Rules; Court Condones Procedural Irregularities, Quashes Order.

Case-Laws – GST – Highlights – The High Court ruled that the petitioner’s entitlement to avail Input Tax Credit under the CENVAT Credit Rules, 2004 cannot be denied, as long as the credit was validly earned. The court relied on the Supreme Court’s decisi

Petitioner Entitled to Input Tax Credit Under CENVAT Rules; Court Condones Procedural Irregularities, Quashes Order.
Case-Laws
GST
The High Court ruled that the petitioner's entitlement to avail Input Tax Credit under the CENVAT Credit Rules, 2004 cannot be denied, as long as the credit was validly earned. The court relied on the Supreme Court's decision in Collector of Central Excise, Pune v. Dai Ichi Karkaria Ltd., which held that validly earned credit is indefeasible and cannot be re

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