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<h1>Tax Authority's Arbitrary Input Credit Denial Challenged: Procedural Flaws Exposed in Unreasoned Order Challenging Motor Vehicle Expenses</h1> <h3>Khemka Aviation Private Limited Versus Sales Tax Officer Class II/AVATO Ward 1 & Ors.</h3> Khemka Aviation Private Limited Versus Sales Tax Officer Class II/AVATO Ward 1 & Ors. - TMI The petitioner challenged an unreasoned order dated 30.04.2024 under CGST Act/DGST Act for FY 2018-19 regarding inadmissible ITC for motor vehicle and airlines travel. The court noted a trend of unreasoned orders issued near the limitation period, deeming it fraudulent on the statute. The court issued a notice, stayed the impugned order, and requested affidavits from respondents. List on 29.08.2024.