{"id":69430,"date":"2024-06-14T08:32:31","date_gmt":"2024-06-14T03:02:31","guid":{"rendered":""},"modified":"2024-06-14T08:32:31","modified_gmt":"2024-06-14T03:02:31","slug":"argument-that-respondent-failed-to-provide-hearing-opportunity-due-to-portal-issues-rejected-petitioner-39-s-tax-credit-shortfall-upheld-petition-dismissed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69430","title":{"rendered":"Argument that respondent failed to provide hearing opportunity due to portal issues rejected. Petitioner&#39;s tax credit shortfall upheld. Petition dismissed."},"content":{"rendered":"<p>Argument that respondent failed to provide hearing opportunity due to portal issues rejected. Petitioner&#39;s tax credit shortfall upheld. Petition dismissed.<br \/>Case-Laws<br \/>GST<br \/>The High Court addressed the issue of violation of natural justice due to the respondent&#39;s failure to provide a personal hearing opportunity. The petitioner faced difficulties with the online portal, resulting in the inability to upload eligible input tax credit. The court noted a shortfall in maintaining books of accou<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=78502\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Argument that respondent failed to provide hearing opportunity due to portal issues rejected. Petitioner&#39;s tax credit shortfall upheld. Petition dismissed.Case-LawsGSTThe High Court addressed the issue of violation of natural justice due to the respondent&#39;s failure to provide a personal hearing opportunity. The petitioner faced difficulties with the online portal, resulting in the inability to upload &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69430\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Argument that respondent failed to provide hearing opportunity due to portal issues rejected. Petitioner&#39;s tax credit shortfall upheld. Petition dismissed.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69430","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69430"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69430\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}