Input tax credit limitation and effective notice requirements require quashing barred credit denial and remanding remaining GST issues.

Input tax credit limitation and effective notice requirements require quashing barred credit denial and remanding remaining GST issues.Case-LawsGSTInput tax credit denied as time-barred under section 16(4) of the CGST Act was quashed because the issue …

Input tax credit limitation and effective notice requirements require quashing barred credit denial and remanding remaining GST issues.
Case-Laws
GST
Input tax credit denied as time-barred under section 16(4) of the CGST Act was quashed because the issue was covered by a common order that had quashed the departmental determination. On the remaining adjudication issues, portal uploads of notices and reminders, without any response, did not provide an effective opportunity of hearing where statutory alternative service modes were available. The balance of the adjudication was set aside and remanded for fresh consideration, conditional on agreed pre-deposit, reply filing and effective notice of personal hearing.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =