https://www.taxtmi.com/highlights?id=77362 Violation of principles of natural justice - duplication of ITC - The petitioner contended that their detailed reply addressing each allegation with supporting documents was not adequately considered by the tax authority. The Court found the tax authority's rejection of the petitioner's reply solely on grounds of incompleteness unsustainable, emphasizing the necessity for proper consideration of the documents and explanations provided. It directed the remittance of the matter for re-adjudication, granting the petitioner an opportunity to file a further reply and directing the Proper Officer to examine the contention regarding the reversal of erroneously availed ITC. en-us Sat, 11 May 2024 16:48:09 +0530 Sat, 11 May 2024 16:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77362 Violation of principles of natural justice - duplication of ITC - The petitioner contended that their detailed reply addressing each allegation with supporting documents was not adequately considered by the tax authority. The Court found the tax authority's rejection of the petitioner's reply solely on grounds of incompleteness unsustainable, emphasizing the necessity for proper consideration of the documents and explanations provided. It directed the remittance of the matter for re-adjudication, granting the petitioner an opportunity to file a further reply and directing the Proper Officer to examine the contention regarding the reversal of erroneously availed ITC. Highlights GST Sat, 11 May 2024 16:48:09 +0530 https://www.taxtmi.com/highlights?id=77362