https://www.taxtmi.com/caselaws?id=415463 The High Court set aside the order rejecting the Input Tax Credit claim under TRANS-1 due to errors in naming parties and GST numbers, directing a review based on a previous judgment. It quashed a show cause notice for tax, interest, and penalty, issued without compliance with mandatory provisions. The rejection of State Goods and Services Tax Transit Credit was contested, leading to a directive for reassessment. Orders for recovery of tax, interest, and penalty were quashed for violations of natural justice and statutory provisions. Withholding and bank account attachment orders were also overturned, emphasizing compliance with legal procedures and principles of natural justice. en-us Tue, 30 Nov 2021 00:00:00 +0530 Mon, 06 Dec 2021 09:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415463 The High Court set aside the order rejecting the Input Tax Credit claim under TRANS-1 due to errors in naming parties and GST numbers, directing a review based on a previous judgment. It quashed a show cause notice for tax, interest, and penalty, issued without compliance with mandatory provisions. The rejection of State Goods and Services Tax Transit Credit was contested, leading to a directive for reassessment. Orders for recovery of tax, interest, and penalty were quashed for violations of natural justice and statutory provisions. Withholding and bank account attachment orders were also overturned, emphasizing compliance with legal procedures and principles of natural justice. Case-Laws GST Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415463