Input tax credit disallowance for supplier-recipient mismatch: Section 42 notice to suppliers required before Section 73 action; notice quashed.

Input tax credit disallowance for supplier-recipient mismatch: Section 42 notice to suppliers required before Section 73 action; notice quashed.Case-LawsGSTDisallowance of input tax credit was challenged on the ground that proceedings under Section 73 wer

Input tax credit disallowance for supplier-recipient mismatch: Section 42 notice to suppliers required before Section 73 action; notice quashed.
Case-Laws
GST
Disallowance of input tax credit was challenged on the ground that proceedings under Section 73 were initiated only against the recipient without first following the statutory mechanism under Section 42 against the suppliers. The Court held that Section 42(3) mandates issuance of a discrepancy notice to both supplier and recipient

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