Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
Retrospective application of evidentiary requirements for input tax credit is improper where reassessment proceedings occurred before those requirements were prescribed. Denial of credit without affording the taxpayer an opportunity to produce material establishing the genuineness of purchase transactions violates principles of natural justice. The appellate orders denying input tax credit were set aside, and the claim was remitted for fresh consideration with sufficient opportunity to submit additional evidence. The merits of the claim remained open.
Retrospective application of evidentiary requirements for input tax credit is improper where reassessment proceedings occurred before those requirements were prescribed. Denial of credit without affording the taxpayer an opportunity to produce material establishing the genuineness of purchase transactions violates principles of natural justice. The appellate orders denying input tax credit were set aside, and the claim was remitted for fresh consideration with sufficient opportunity to submit additional evidence. The merits of the claim remained open.
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