Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
The HC quashed and set aside the impugned order dated 23.12.2024, which retrospectively cancelled the GST registration of the petitioner's vendors for alleged ineligible ITC availment under Section 16(2) of the GST Act. The order was held untenable due to non-consideration of the petitioner's replies and supporting documents, constituting a breach of natural justice. The matter was remanded to respondent No. 2 for a fresh de novo adjudication, mandating consideration of the petitioner's submissions dated 8.8.2024 and affording an opportunity for hearing if requested. The fresh order is to be passed within 12 weeks from receipt of the judgment. The petition was allowed solely on grounds of procedural infirmity without adjudicating the substantive GST issues.
The HC quashed and set aside the impugned order dated 23.12.2024, which retrospectively cancelled the GST registration of the petitioner's vendors for alleged ineligible ITC availment under Section 16(2) of the GST Act. The order was held untenable due to non-consideration of the petitioner's replies and supporting documents, constituting a breach of natural justice. The matter was remanded to respondent No. 2 for a fresh de novo adjudication, mandating consideration of the petitioner's submissions dated 8.8.2024 and affording an opportunity for hearing if requested. The fresh order is to be passed within 12 weeks from receipt of the judgment. The petition was allowed solely on grounds of procedural infirmity without adjudicating the substantive GST issues.
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