https://www.taxtmi.com/caselaws?id=422977 The HC dismissed a GST dealer's petition challenging an order reversing Input Tax Credit (ITC) due to mismatches between supplier and recipient records. The petitioner argued procedural violation under Section 42(3) of GST Act, claiming Revenue failed to properly communicate the mismatch. The court ruled that the show cause notice served as sufficient communication, and the petitioner failed to provide documentation proving the supplier had paid the tax. While dismissing the petition, the court granted liberty to approach the appellate authority to challenge the original order. en-us Fri, 29 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422977 The HC dismissed a GST dealer's petition challenging an order reversing Input Tax Credit (ITC) due to mismatches between supplier and recipient records. The petitioner argued procedural violation under Section 42(3) of GST Act, claiming Revenue failed to properly communicate the mismatch. The court ruled that the show cause notice served as sufficient communication, and the petitioner failed to provide documentation proving the supplier had paid the tax. While dismissing the petition, the court granted liberty to approach the appellate authority to challenge the original order. Case-Laws GST Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422977