Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application

Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application https://www.taxtmi.com/article/detailed?id=11027 Where an Advance Ruling denying entitlement to Input Tax Credit is based on incomplete factual material and the supplier whose invoices were under consideration was not made a party or heard, the ruling should be set aside. The proper remedy is remand for fresh consideration: the AAR must issue notices to and hear both the supplier and the applicant and decide on ITC entitlement on the merits rather than directing the supplier to pursue an appeal when the necessary facts were absent from the original record. en-us Fri, 27 Jan 2023 10:25:07 +0530 Fri, 27 Jan 2023 10:25:07 +0530 TaxTMI RSS Generator Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application https://www.taxtmi.com/article/detailed?id=11027 Where an Advance Ruling denying entitlement to Input Tax Credit is based on incomplete factual material and the supplier whose invoices were under consideration was not made a party or heard, the ruling should be set aside. The proper remedy is remand for fresh consideration: the AAR must issue notices to and hear both the supplier and the applicant and decide on ITC entitlement on the merits rather than directing the supplier to pursue an appeal when the necessary facts were absent from the original record. Articles Goods and Services Tax - GST Fri, 27 Jan 2023 10:25:07 +0530 https://www.taxtmi.com/article/detailed?id=11027