HC Allows Tax Credit Appeal Despite Missing Docs, Affirms Right to Challenge Procedural Decisions Under Section 16(5)

HC Allows Tax Credit Appeal Despite Missing Docs, Affirms Right to Challenge Procedural Decisions Under Section 16(5)Case-LawsGSTHC held that the Petitioner’s claim for Input Tax Credit (ITC) involving belated GST return filing under Section 16(5) of CGST

HC Allows Tax Credit Appeal Despite Missing Docs, Affirms Right to Challenge Procedural Decisions Under Section 16(5)
Case-Laws
GST
HC held that the Petitioner's claim for Input Tax Credit (ITC) involving belated GST return filing under Section 16(5) of CGST Act, 2017 constitutes an appealable order per Section 107. The court determined that factual aspects regarding non-filing of returns and potential procedural deficiencies should be evaluated by the Appellate Authority. Despite absen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =