{"id":71749,"date":"2025-06-07T08:32:51","date_gmt":"2025-06-07T03:02:51","guid":{"rendered":""},"modified":"2025-06-07T08:32:51","modified_gmt":"2025-06-07T03:02:51","slug":"jurisdictional-defect-invalidates-tax-notice-procedural-fairness-mandates-fresh-examination-of-itc-reversal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71749","title":{"rendered":"Jurisdictional Defect Invalidates Tax Notice: Procedural Fairness Mandates Fresh Examination of ITC Reversal"},"content":{"rendered":"<p>Jurisdictional Defect Invalidates Tax Notice: Procedural Fairness Mandates Fresh Examination of ITC Reversal<br \/>Case-Laws<br \/>GST<br \/>HC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to provide adequate intimation regarding ITC reversal, and the petitioner demonstrated genuine unawareness of procedural requirements. The Court remanded the matter back to the Adjudicating Authority to conduct a de novo examination of ITC<\/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=89200\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jurisdictional Defect Invalidates Tax Notice: Procedural Fairness Mandates Fresh Examination of ITC ReversalCase-LawsGSTHC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to pro<\/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-71749","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71749","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=71749"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71749\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}