https://www.taxtmi.com/caselaws?id=449083 The HC set aside a GST demand order dated August 21, 2023, where petitioners claimed input tax credit on IGST shown in invoices but the seller filed NIL returns. The court found that authorities violated established precedent requiring action against sellers before buyers, except in exceptional circumstances per CBIC press release. The petitioners were denied opportunity to present documents and contentions before the original authority. The court directed petitioners be given chance to approach authorities with all supporting documents and arguments regarding the demand. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449083 The HC set aside a GST demand order dated August 21, 2023, where petitioners claimed input tax credit on IGST shown in invoices but the seller filed NIL returns. The court found that authorities violated established precedent requiring action against sellers before buyers, except in exceptional circumstances per CBIC press release. The petitioners were denied opportunity to present documents and contentions before the original authority. The court directed petitioners be given chance to approach authorities with all supporting documents and arguments regarding the demand. Case-Laws GST Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449083