High Court Remands GST Case After Authority Failed to Consider Input Tax Credit Claims From Deregistered Suppliers u/s 74(9.
Case-Laws
GST
HC set aside adjudication order u/s 74(9) of WBGST/CGST Act 2017 and remanded for fresh consideration. The adjudicating authority failed to address key submissions regarding input tax credit claims against supplies from deregistered vendors, particularly concerning retrospective cancellation of supplier registrations and proof of goods movement. The
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =