Calcutta High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Calcutta High Court
Where ex parte adjudication was made for ITC mismatch without verifying eligibility as mandated by Circular No. 183/15/2022-GST, and no opportunity for petitioner to respond was given, such assessment was unsustainable and was quashed with matter left for reconsideration in accordance with prescribed verification procedure and principles of natural justice
Madras High Court
Where registered purchaser claimed ITC on supplies from identified supplier and produced bank statements, invoices, e-way bills, ledgers and GSTR-2A/2B in response to SCN issued under Section 73, reversal of ITC solely due to supplier's registration cancellation without considering produced documents or affording opportunity for additional evidence could not be sustained and order was set aside for fresh adjudication