https://www.taxtmi.com/caselaws?id=769243 Patna HC set aside GST assessment order passed under Section 74(9) of BGST Act, 2017 and Section 20 of IGST Act, 2017 regarding input tax credit availed on invoices from non-existent suppliers. Court found the assessing authority failed to properly consider materials on record, particularly evidence showing the disputed invoices were previously subject to proceedings before another authority. The impugned order was held unsustainable for non-consideration of available materials. Application disposed of in petitioner's favor. en-us Thu, 10 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769243 Patna HC set aside GST assessment order passed under Section 74(9) of BGST Act, 2017 and Section 20 of IGST Act, 2017 regarding input tax credit availed on invoices from non-existent suppliers. Court found the assessing authority failed to properly consider materials on record, particularly evidence showing the disputed invoices were previously subject to proceedings before another authority. The impugned order was held unsustainable for non-consideration of available materials. Application disposed of in petitioner's favor. Case-Laws GST Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769243