Quashing denial of time-bar of input tax credit under Section 16(4) due to defective GST portal service under Section 169
Case-Laws
GST
HC quashed the impugned assessment order dated 17.08.2024 insofar as it denied the petitioner's claim for input tax credit under Section 16(4) of the CGST Act as time-barred, holding the order was passed without affording an effective opportunity of personal hearing. The court found mere upload of a show-cause notice on the GST portal, without exploring
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =