Petition dismissed challenging show-cause under Section 74 GST: ITC from bona fide purchases accepted; procedural claims denied

Petition dismissed challenging show-cause under Section 74 GST: ITC from bona fide purchases accepted; procedural claims deniedCase-LawsGSTThe HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court foun

Petition dismissed challenging show-cause under Section 74 GST: ITC from bona fide purchases accepted; procedural claims denied
Case-Laws
GST
The HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =