https://www.taxtmi.com/caselaws?id=758570 Reversal of input tax credit based solely on belated return filing was interfered with where the taxpayer had not received effective communication of the proceedings and was denied a meaningful opportunity to respond. The court noted that the show cause notice and order were only uploaded on the GST portal, while the taxpayer became aware of the matter after bank attachment. As the order had been passed without an effective hearing, it was set aside and the matter remanded for fresh consideration, with liberty to file a reply and obtain personal hearing upon compliance with the directed deposit; the bank attachment was also raised. en-us Fri, 26 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758570 Reversal of input tax credit based solely on belated return filing was interfered with where the taxpayer had not received effective communication of the proceedings and was denied a meaningful opportunity to respond. The court noted that the show cause notice and order were only uploaded on the GST portal, while the taxpayer became aware of the matter after bank attachment. As the order had been passed without an effective hearing, it was set aside and the matter remanded for fresh consideration, with liberty to file a reply and obtain personal hearing upon compliance with the directed deposit; the bank attachment was also raised. Case-Laws GST Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758570