https://www.taxtmi.com/caselaws?id=763346 A GST assessment under section 73 concerning alleged non-reversal of input tax credit on credit notes was set aside conditionally after the Court accepted the plea for a further opportunity. The petitioner's grievance that the demand notice was not properly served and that portal access was unavailable was addressed by directing verification of amounts already remitted and requiring deposit of 25% of the disputed tax within the stipulated time. On compliance, the impugned order was to be treated as a show cause notice, the petitioner could file objections with supporting material, and the department was required to pass fresh orders after granting a reasonable hearing. en-us Fri, 06 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 08:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763346 A GST assessment under section 73 concerning alleged non-reversal of input tax credit on credit notes was set aside conditionally after the Court accepted the plea for a further opportunity. The petitioner's grievance that the demand notice was not properly served and that portal access was unavailable was addressed by directing verification of amounts already remitted and requiring deposit of 25% of the disputed tax within the stipulated time. On compliance, the impugned order was to be treated as a show cause notice, the petitioner could file objections with supporting material, and the department was required to pass fresh orders after granting a reasonable hearing. Case-Laws GST Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763346