Writ Petition Allowed, ITC Reversal and No Pre-Deposit Required Under GST Rules; Case Remanded for Fresh Adjudication
Case-Laws
GST
The HC allowed the writ petition and intra-Court appeal, setting aside the appellate authority's order dated 4th October 2024. The matter was remanded to the Assistant Commissioner, CGST and Central Excise, Dinajpur Division, for fresh adjudication. The court emphasized the necessity to afford the assessee an opportunity to reconcile the alleged wrongful av
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