{"id":69691,"date":"2024-07-29T10:04:51","date_gmt":"2024-07-29T04:34:51","guid":{"rendered":""},"modified":"2024-07-29T10:04:51","modified_gmt":"2024-07-29T04:34:51","slug":"input-tax-credit-claim-remanded-for-reassessment-appellate-authority-to-specify-required-transaction-documents","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69691","title":{"rendered":"Input Tax Credit Claim Remanded for Reassessment; Appellate Authority to Specify Required Transaction Documents."},"content":{"rendered":"<p>Input Tax Credit Claim Remanded for Reassessment; Appellate Authority to Specify Required Transaction Documents.<br \/>Case-Laws<br \/>GST<br \/>Inadmissible ITC utilization from cancelled suppliers &#8211; petitioner disclosed inward tax supply invoices, party ledger, bank statements, GSTR-2A and e-waybills for supplies allegedly made by a supplier during September-October 2017. Although petitioner discharged initial burden of proof, appellate authority found petitioner ineligible for ITC without specifying d<\/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=79843\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Claim Remanded for Reassessment; Appellate Authority to Specify Required Transaction Documents.Case-LawsGSTInadmissible ITC utilization from cancelled suppliers &#8211; petitioner disclosed inward tax supply invoices, party ledger, bank statements, GSTR-2A and e-waybills for supplies allegedly made by a supplier during September-October 2017. Although petitioner discharged initial burden of proof, appellate authority found petitioner ineligible &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69691\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Input Tax Credit Claim Remanded for Reassessment; Appellate Authority to Specify Required Transaction Documents.&#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-69691","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69691","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=69691"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69691\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}