Impugned order quashed on ineligible ITC claim; 25% disputed tax deposit required under GST rules
Case-Laws
GST
The HC quashed the impugned order relating to ineligible ITC claimed via an invoice from a non-existent dealer, subject to the petitioner depositing 25% of the disputed tax within 30 days. The quashed order is deemed an addendum to the show cause notice, requiring the petitioner to file a detailed reply within 30 days. Upon compliance, the blocked credit shall be unblocked, and the respondent must pass a fresh order on merits within three months. The petition is disposed of accordingly.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =