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

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