Denied input tax credit due to alleged fictitious supplier, HC allows appeal with pre-deposit condition.
Case-Laws
GST
The petitioner was denied input tax credit as the alleged supplier did not provide any goods, violating principles of natural justice. The assessment order omitted outward and inward e-way bills from the accounts. The HC held that the existence of the supplier is a disputed question of fact that cannot be adjudicated under Article 226. The adequacy of evidence also cann
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