Petitioner entitled to opportunity to submit evidence for ITC claim under Sections 16(2)(c) and 16(4) CGST/SGST
Case-Laws
GST
The HC set aside the impugned order to the extent it denied the petitioner's claim of input tax credit (ITC) under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts, on the ground that the petitioner could not trace the suppliers involved in the relevant transactions. Relying on precedent where a similar petitioner was granted an opportunity to submit requisite d
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