Order-in-Appeal on GST Refund and Input Tax Credit Lacks Clarity, Remitted for Further Consideration and Review.

Order-in-Appeal on GST Refund and Input Tax Credit Lacks Clarity, Remitted for Further Consideration and Review. https://www.taxtmi.com/highlights?id=74845 Refund of GST - eligibility conditions for taking input tax credit (ITC) - The High Court held that, the order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in- Appeal. Accordingly, the Order-in-Appeal cannot be sustained and the matter calls for a remit. - Matter restored back. en-us Mon, 12 Feb 2024 06:30:24 +0530 Mon, 12 Feb 2024 06:30:24 +0530 TaxTMI RSS Generator Order-in-Appeal on GST Refund and Input Tax Credit Lacks Clarity, Remitted for Further Consideration and Review. https://www.taxtmi.com/highlights?id=74845 Refund of GST - eligibility conditions for taking input tax credit (ITC) - The High Court held that, the order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in- Appeal. Accordingly, the Order-in-Appeal cannot be sustained and the matter calls for a remit. - Matter restored back. Highlights GST Mon, 12 Feb 2024 06:30:24 +0530 https://www.taxtmi.com/highlights?id=74845