ITC Claim rejected ex-parte without considering merits: Patna HC remands GST matter to Assessing Authority [Read Order]

By Manu Sharma - On December 16, 2022 5:47 pm - 2 mins read
ITC - Input Tax Credit - Claim - ITC Claim - Patna High Court - GST - Assessing Authority - taxscan

The Patna High Court has recently set aside the ex-parte rejection of the Goods and Services Tax (GST) Input Tax Credit (ITC) claim of National Co-operative Consumer Federation of India Limited owing to the violation of natural justice principles. The Division Bench of Chief Justice Sanjay Karol and Justice Partha Sarthy observed that, “All issues…

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