High Court Dismisses Revenue's Appeal on Unavailed Input Tax Credit, Upholds Procedural Fairness u/s 140 CGST Act.

High Court Dismisses Revenue's Appeal on Unavailed Input Tax Credit, Upholds Procedural Fairness u/s 140 CGST Act. https://www.taxtmi.com/highlights?id=58904 Revenue appeal against the decision of Single member bench of HC - Transition of unavailed input tax credit - non filing of TRAN-1 - section 140 of the Central Goods and Service Tax Act, 2017 - Granting an opportunity of hearing is only to enable the process of decision-making simpler. It is one of the basic principles of natural justice. In the process of rendering justice, an opportunity of hearing is a basic postulate - appeal dismissed. - HC en-us Fri, 23 Jul 2021 23:34:10 +0530 Fri, 23 Jul 2021 23:34:10 +0530 TaxTMI RSS Generator High Court Dismisses Revenue's Appeal on Unavailed Input Tax Credit, Upholds Procedural Fairness u/s 140 CGST Act. https://www.taxtmi.com/highlights?id=58904 Revenue appeal against the decision of Single member bench of HC - Transition of unavailed input tax credit - non filing of TRAN-1 - section 140 of the Central Goods and Service Tax Act, 2017 - Granting an opportunity of hearing is only to enable the process of decision-making simpler. It is one of the basic principles of natural justice. In the process of rendering justice, an opportunity of hearing is a basic postulate - appeal dismissed. - HC Highlights GST Fri, 23 Jul 2021 23:34:10 +0530 https://www.taxtmi.com/highlights?id=58904