https://www.taxtmi.com/caselaws?id=766465 The Allahabad HC quashed a tax order dated 30.04.2024 passed under Section 79(3) concerning Input Tax Credit differences for April 2018 to March 2019. The court found violation of natural justice as the show cause notice under Section 73 fixed identical dates for reply filing and personal hearing (20.01.2024), denying effective hearing opportunity. The impugned order was deemed cursory, accepting 7 out of 10 points without reasons and providing inadequate consideration of specific objections on remaining 3 points regarding RCM tax deposits and account verification. The rectification application rejection under Section 161 also lost significance due to the vitiated original order. en-us Wed, 19 Feb 2025 00:00:00 +0530 Tue, 25 Feb 2025 08:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766465 The Allahabad HC quashed a tax order dated 30.04.2024 passed under Section 79(3) concerning Input Tax Credit differences for April 2018 to March 2019. The court found violation of natural justice as the show cause notice under Section 73 fixed identical dates for reply filing and personal hearing (20.01.2024), denying effective hearing opportunity. The impugned order was deemed cursory, accepting 7 out of 10 points without reasons and providing inadequate consideration of specific objections on remaining 3 points regarding RCM tax deposits and account verification. The rectification application rejection under Section 161 also lost significance due to the vitiated original order. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766465