ITC denied on IGST paid via pre-notice consultation, documents not valid under Section 16(2) and Rule 36(1)(d)

ITC denied on IGST paid via pre-notice consultation, documents not valid under Section 16(2) and Rule 36(1)(d)Case-LawsGSTAAR rejected the applicant’s claim to avail ITC of IGST paid pursuant to a pre-notice consultation letter under Section 28(1) of the

ITC denied on IGST paid via pre-notice consultation, documents not valid under Section 16(2) and Rule 36(1)(d)
Case-Laws
GST
AAR rejected the applicant's claim to avail ITC of IGST paid pursuant to a pre-notice consultation letter under Section 28(1) of the Customs Act. It held that neither the pre-consultation letter nor the duty-paying TR-6 challan qualifies as a valid tax invoice or similar document under Section 16(2) of the CGST Act or Rule 36(1)(d) of the CGST Rules. Interpreting

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