https://www.taxtmi.com/highlights?id=85213 HC set aside orders from Appellate Authority and Primary Authority regarding disputed Input Tax Credit claims under GST. The court found procedural violations, specifically non-compliance with Sections 107(8) and 107(12) of JGST Act 2017. The Appellate Authority failed to provide mandatory hearing opportunity and issue a reasoned written order stating determination points and decisions. Court noted petitioner had submitted required documents including ASMT-11 response, contradicting respondents' claim of no reply. Matter remanded to Primary Authority with directions to issue hearing notice, consider submitted documents including online ASMT-11 response, and pass reasoned order in accordance with law. en-us Mon, 27 Jan 2025 08:40:02 +0530 Mon, 27 Jan 2025 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85213 HC set aside orders from Appellate Authority and Primary Authority regarding disputed Input Tax Credit claims under GST. The court found procedural violations, specifically non-compliance with Sections 107(8) and 107(12) of JGST Act 2017. The Appellate Authority failed to provide mandatory hearing opportunity and issue a reasoned written order stating determination points and decisions. Court noted petitioner had submitted required documents including ASMT-11 response, contradicting respondents' claim of no reply. Matter remanded to Primary Authority with directions to issue hearing notice, consider submitted documents including online ASMT-11 response, and pass reasoned order in accordance with law. Highlights GST Mon, 27 Jan 2025 08:40:02 +0530 https://www.taxtmi.com/highlights?id=85213