Tax Authority's Input Tax Credit Denial Upheld: Jurisdiction Confirmed, Procedural Challenges Rejected, Statutory Appeal Path Preserved
Case-Laws
GST
HC dismissed the writ petition challenging tax authority's order regarding input tax credit (ITC) denial. The court held that territorial jurisdiction exists where a fraction of cause of action arises within court's jurisdiction. The petitioner failed to demonstrate substantial prejudice from denial of witness cross-examination. The court
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