https://www.taxtmi.com/caselaws?id=410827 The Court ruled in favor of the petitioner, a partnership firm accused of wrongfully availing input tax credit. The Court found that the respondents' demands for payment without completing the investigation or issuing a formal notice violated due process. It held that the demands and coercive actions were arbitrary and lacked legal basis. The Court restrained the respondents from collecting payments without following prescribed procedures, directed a refund of a portion of the amount paid, and emphasized the importance of adhering to legal procedures and protecting taxpayers' rights during investigations. en-us Tue, 03 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410827 The Court ruled in favor of the petitioner, a partnership firm accused of wrongfully availing input tax credit. The Court found that the respondents' demands for payment without completing the investigation or issuing a formal notice violated due process. It held that the demands and coercive actions were arbitrary and lacked legal basis. The Court restrained the respondents from collecting payments without following prescribed procedures, directed a refund of a portion of the amount paid, and emphasized the importance of adhering to legal procedures and protecting taxpayers' rights during investigations. Case-Laws GST Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410827