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Overlapping input tax credit demands must be assessed after considering the objection that parallel Central GST proceedings invoke the statutory bar under section 6(2)(b) of the CGST/MGST Act. The High Court set aside an order denying input tax credit because that objection had not been examined on merits, and remanded the show-cause proceedings for fresh adjudication with all merits kept open.
Overlapping input tax credit demands must be assessed after considering the objection that parallel Central GST proceedings invoke the statutory bar under section 6(2)(b) of the CGST/MGST Act. The High Court set aside an order denying input tax credit because that objection had not been examined on merits, and remanded the show-cause proceedings for fresh adjudication with all merits kept open.
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TaxTMI 
TaxTMI 
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