{"id":69643,"date":"2024-07-22T18:22:51","date_gmt":"2024-07-22T12:52:51","guid":{"rendered":""},"modified":"2024-07-22T18:22:51","modified_gmt":"2024-07-22T12:52:51","slug":"high-court-overturns-itc-denial-petitioner-allowed-to-submit-more-evidence-under-gst-section-17-5","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69643","title":{"rendered":"High Court Overturns ITC Denial; Petitioner Allowed to Submit More Evidence Under GST Section 17(5."},"content":{"rendered":"<p>High Court Overturns ITC Denial; Petitioner Allowed to Submit More Evidence Under GST Section 17(5.<br \/>Case-Laws<br \/>GST<br \/>Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers. Petitioner submitted invoices, e-way bills, and supplier&#39;s returns proving payment of tax. Impugned order lacked findings on first issue, confirmed tax proposal on second issue citing lack of lorry receipts, we<\/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=79602\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Overturns ITC Denial; Petitioner Allowed to Submit More Evidence Under GST Section 17(5.Case-LawsGSTPetitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers. Petitioner submitted invoices, e-way bills, and supplier&#39;s returns proving payment of tax. Impugned order lacked findings &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69643\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;High Court Overturns ITC Denial; Petitioner Allowed to Submit More Evidence Under GST Section 17(5.&#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-69643","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69643","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=69643"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69643\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}