{"id":69954,"date":"2024-09-09T08:26:13","date_gmt":"2024-09-09T02:56:13","guid":{"rendered":""},"modified":"2024-09-09T08:26:13","modified_gmt":"2024-09-09T02:56:13","slug":"tax-credit-denial-overturned-court-orders-reconsideration-and-fair-hearing-in-itc-dispute-involving-online-coupons","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69954","title":{"rendered":"Tax Credit Denial Overturned: Court Orders Reconsideration and Fair Hearing in ITC Dispute Involving Online Coupons."},"content":{"rendered":"<p>Tax Credit Denial Overturned: Court Orders Reconsideration and Fair Hearing in ITC Dispute Involving Online Coupons.<br \/>Case-Laws<br \/>GST<br \/>The respondent denied Input Tax Credit (ITC) to the petitioner based on alleged purchase of goods under HSN 85171110, non-payment to creditors exceeding 180 days, and payments made to statutory auditors. The court held that the respondent failed to consider the petitioner&#39;s reply and confirmed the audit observations without providing a reasonable opportunity<\/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=81182\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The respondent denied Input Tax Credit (ITC) to the petitioner based on alleged purchase of goods under HSN 85171110, non-payment to creditors exceeding 180 days, and payments made to statutory auditors. The court held that<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69954","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69954","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=69954"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69954\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}