Writ quashes adjudication order where late ITC claim reconciled from revenue records; adjudication lacked basis

Writ quashes adjudication order where late ITC claim reconciled from revenue records; adjudication lacked basisCase-LawsGSTHC issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that

Writ quashes adjudication order where late ITC claim reconciled from revenue records; adjudication lacked basis
Case-Laws
GST
HC issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that non-claim of ITC in 2018-19 and its subsequent claim in 2019-20 (including RCM amounts) could be reconciled from records already in the possession of the Revenue, and such reconciliation did not hinge on the petitioner's response to the show-cause notice. Consequently, the impugned adjudication lacked basis and was set aside. The adjudicatory order of respondent No.2 is quashed and the petition is allowed.
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