Jurisdictional Defect Invalidates Tax Notice: Procedural Fairness Mandates Fresh Examination of ITC Reversal

Jurisdictional Defect Invalidates Tax Notice: Procedural Fairness Mandates Fresh Examination of ITC ReversalCase-LawsGSTHC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to pro

Jurisdictional Defect Invalidates Tax Notice: Procedural Fairness Mandates Fresh Examination of ITC Reversal
Case-Laws
GST
HC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to provide adequate intimation regarding ITC reversal, and the petitioner demonstrated genuine unawareness of procedural requirements. The Court remanded the matter back to the Adjudicating Authority to conduct a de novo examination of ITC reversal for 2017-18, directing a fresh order within twelve weeks. While the Appellate Authority had dismissed the appeal on delay grounds, the HC recognized procedural constraints and procedural fairness, effectively setting aside the original order and providing an opportunity for proper administrative review.
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