Excess input tax credit claim decided ex parte while key notifications under challenge; orders set aside, matter remanded

Excess input tax credit claim decided ex parte while key notifications under challenge; orders set aside, matter remandedCase-LawsGSTEx parte adjudication and appellate orders denying the taxpayer’s claim of excess input tax credit were challenged for bre

Excess input tax credit claim decided ex parte while key notifications under challenge; orders set aside, matter remanded
Case-Laws
GST
Ex parte adjudication and appellate orders denying the taxpayer's claim of excess input tax credit were challenged for breach of natural justice and for proceeding despite the governing notifications being under consideration before the apex forum. Since the validity of the relevant notifications was sub judice and likely to affect the impugned proceedings, the matter required fresh consideration to avoid conflicting decisions and multiplicity of proceedings. The adjudication orders and the appellate order were set aside and the case was remitted to the adjudicating authority to pass a fresh order in accordance with law after the pending challenge to the notifications is disposed of. – HC
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