Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing
Case-Laws
GST
Rectification of GST records was challenged on grounds that an application seeking correction and reconciliation of input tax credit (ITC) was rejected without affording an opportunity of hearing and without verifying uploaded portal records. The court found the rejection procedurally defective for not recording reasons for
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