https://www.taxtmi.com/highlights?id=75051 Input Tax Credit (ITC) - Wrong availing of input tax credits by the petitioner under the provisions of the respective GST Enactments - Proper officer of GST could not conduct the inspection since the premises of the assessee was under the custody of bank under the SARFAESI Act. - The High court set aside the impugned orders on the grounds of violation of natural justice, particularly the denial of cross-examination rights to the petitioner. - Matter restored back. en-us Tue, 20 Feb 2024 08:32:14 +0530 Tue, 20 Feb 2024 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75051 Input Tax Credit (ITC) - Wrong availing of input tax credits by the petitioner under the provisions of the respective GST Enactments - Proper officer of GST could not conduct the inspection since the premises of the assessee was under the custody of bank under the SARFAESI Act. - The High court set aside the impugned orders on the grounds of violation of natural justice, particularly the denial of cross-examination rights to the petitioner. - Matter restored back. Highlights GST Tue, 20 Feb 2024 08:32:14 +0530 https://www.taxtmi.com/highlights?id=75051