Tax Credit Order Nullified: Insufficient Evidence Review Exposes Procedural Flaws in Supplier Invoice Verification Process
Case-Laws
GST
HC invalidated the tax order under BGST Act, 2017 and IGST Act, 2017 regarding input tax credit claims. The court found the assessing authority failed to properly evaluate evidence concerning invoices from non-existent suppliers. Specifically, the impugned order was deemed unsustainable due to lack of comprehensive material review, indicating procedura
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