Court Rules Personal Hearing Required Before Denying GST Transitional Credit Claims u/s 140(5) of CGST Act.
Case-Laws
GST
HC determined that authorities erred in denying transitional ITC claim under CGST Act s.140(5) without providing personal hearing. While petitioner incorrectly filed Form TRAN-1 by entering service tax credit details in column 5(a) instead of 7(a) for invoices received post June 30, 2017, principles of natural justice required opportunity to demonstrate compliance wi
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