Input Tax Credit Claims Under GST Rejected Due to Procedural Violations of Sections 107(8) and 107(12), HC Orders Fresh Hearing.
Case-Laws
GST
HC set aside orders from Appellate Authority and Primary Authority regarding disputed Input Tax Credit claims under GST. The court found procedural violations, specifically non-compliance with Sections 107(8) and 107(12) of JGST Act 2017. The Appellate Authority failed to provide mandatory hearing opportunity and issue a reasoned written order st
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