Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
The HC quashed the original and appellate orders under the CGST regime because a material factual claim regarding reversal and reclassification of input tax credit before the show cause notice had not been properly considered. The petitioner had raised the point earlier, but it was rejected for want of documentary support; however, the respondent later confirmed the correctness of that submission before the Court. On that limited basis, the Court held that the foundation of the impugned orders required reconsideration and remanded the matter to the adjudicatory authority for fresh decision expeditiously, leaving all merits open.
The HC quashed the original and appellate orders under the CGST regime because a material factual claim regarding reversal and reclassification of input tax credit before the show cause notice had not been properly considered. The petitioner had raised the point earlier, but it was rejected for want of documentary support; however, the respondent later confirmed the correctness of that submission before the Court. On that limited basis, the Court held that the foundation of the impugned orders required reconsideration and remanded the matter to the adjudicatory authority for fresh decision expeditiously, leaving all merits open.
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