{"id":71684,"date":"2025-05-29T08:41:13","date_gmt":"2025-05-29T03:11:13","guid":{"rendered":""},"modified":"2025-05-29T08:41:13","modified_gmt":"2025-05-29T03:11:13","slug":"tax-authority-39-s-input-tax-credit-denial-upheld-jurisdiction-confirmed-procedural-challenges-rejected-statutory-appeal-path-preserved","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71684","title":{"rendered":"Tax Authority&#39;s Input Tax Credit Denial Upheld: Jurisdiction Confirmed, Procedural Challenges Rejected, Statutory Appeal Path Preserved"},"content":{"rendered":"<p>Tax Authority&#39;s Input Tax Credit Denial Upheld: Jurisdiction Confirmed, Procedural Challenges Rejected, Statutory Appeal Path Preserved<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the writ petition challenging tax authority&#39;s order regarding input tax credit (ITC) denial. The court held that territorial jurisdiction exists where a fraction of cause of action arises within court&#39;s jurisdiction. The petitioner failed to demonstrate substantial prejudice from denial of witness cross-examination. The court <\/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=88878\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Authority&#8217;s Input Tax Credit Denial Upheld: Jurisdiction Confirmed, Procedural Challenges Rejected, Statutory Appeal Path PreservedCase-LawsGSTHC dismissed the writ petition challenging tax authority&#8217;s order regarding input tax credit (ITC) denial. Th<\/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-71684","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71684","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=71684"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71684\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}