{"id":71592,"date":"2025-05-16T08:40:38","date_gmt":"2025-05-16T03:10:38","guid":{"rendered":""},"modified":"2025-05-16T08:40:38","modified_gmt":"2025-05-16T03:10:38","slug":"tax-credit-dispute-authorities-must-provide-fair-hearing-before-disallowing-input-tax-claims-under-proper-procedural-safeguards","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71592","title":{"rendered":"Tax Credit Dispute: Authorities Must Provide Fair Hearing Before Disallowing Input Tax Claims Under Proper Procedural Safeguards"},"content":{"rendered":"<p>Tax Credit Dispute: Authorities Must Provide Fair Hearing Before Disallowing Input Tax Claims Under Proper Procedural Safeguards<br \/>Case-Laws<br \/>GST<br \/>HC set aside ex parte assessment order disallowing Input Tax Credit (ITC) for Superior Kerosene Oil distribution under Public Distribution System. The court found the order unsustainable due to lack of proper verification and failure to provide the petitioner an opportunity to substantiate ITC claim. The ex parte order violated principles of natu<\/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=88466\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Credit Dispute: Authorities Must Provide Fair Hearing Before Disallowing Input Tax Claims Under Proper Procedural SafeguardsCase-LawsGSTHC set aside ex parte assessment order disallowing Input Tax Credit (ITC) for Superior Kerosene Oil distribution un<\/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-71592","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71592","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=71592"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71592\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}