https://www.taxtmi.com/caselaws?id=763985 Denial of input tax credit under the GST framework was interfered with only to the extent that the competent authority had rejected the claim under Section 16(2)(c) without giving the petitioner a fair opportunity to substantiate entitlement in the light of the applicable circulars. The authority was directed to reconsider the claim after affording a hearing to an authorised representative of the petitioner. No finding was recorded on the merits of the input tax credit claim, and the matter was remitted for fresh consideration on that limited basis. en-us Fri, 01 Nov 2024 00:00:00 +0530 Wed, 01 Jan 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763985 Denial of input tax credit under the GST framework was interfered with only to the extent that the competent authority had rejected the claim under Section 16(2)(c) without giving the petitioner a fair opportunity to substantiate entitlement in the light of the applicable circulars. The authority was directed to reconsider the claim after affording a hearing to an authorised representative of the petitioner. No finding was recorded on the merits of the input tax credit claim, and the matter was remitted for fresh consideration on that limited basis. Case-Laws GST Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763985