High Court Orders Fresh Notice for ITC Disallowance Under GST Section 17(5) Due to Lack of Specific Clause Citation.
Case-Laws
GST
HC set aside the order disallowing Input Tax Credit (ITC) u/s 17(5) of GST Act. The revenue authorities failed to specify which clause u/s 17(5) was invoked for ITC disallowance. The court directed authorities to issue fresh notice clearly indicating the applicable clause u/s 17(5), provide reasonable hearing opportunity to the assessee, and proceed accordin
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