https://www.taxtmi.com/caselaws?id=764707 Input tax credit reversal could not be sustained where the petitioner showed apparent overlap between two assessment proceedings for the same tax period and the supplies in question appeared to be the same as those covered by earlier proceedings in which the proposal had been dropped. As the respondent accepted that verification of identity of supplies was necessary before further action, the HC set aside the impugned order and permitted the authority to issue a fresh notice and proceed only after confirming whether both proceedings concerned one and the same supplies. en-us Mon, 02 Dec 2024 00:00:00 +0530 Tue, 03 Jun 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764707 Input tax credit reversal could not be sustained where the petitioner showed apparent overlap between two assessment proceedings for the same tax period and the supplies in question appeared to be the same as those covered by earlier proceedings in which the proposal had been dropped. As the respondent accepted that verification of identity of supplies was necessary before further action, the HC set aside the impugned order and permitted the authority to issue a fresh notice and proceed only after confirming whether both proceedings concerned one and the same supplies. Case-Laws GST Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764707