https://www.taxtmi.com/caselaws?id=769864 HP HC dismissed the petition challenging GST proceedings for wrongful ITC availment. The petitioner rectified GST 3B returns for February-March 2018 to correct inadvertent inter-mingling of ITC claimed under IGST and Cess heads. The court held that the petitioner was fully aware of the case against it through the audit report and was using technical defects to stall proceedings. Following Supreme Court precedent in State of UP vs. Sudhir Kumar Singh, the court found no prejudice was caused by non-issuance of notice since the petitioner knew the allegations and could defend effectively. The petition was dismissed without merit. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769864 HP HC dismissed the petition challenging GST proceedings for wrongful ITC availment. The petitioner rectified GST 3B returns for February-March 2018 to correct inadvertent inter-mingling of ITC claimed under IGST and Cess heads. The court held that the petitioner was fully aware of the case against it through the audit report and was using technical defects to stall proceedings. Following Supreme Court precedent in State of UP vs. Sudhir Kumar Singh, the court found no prejudice was caused by non-issuance of notice since the petitioner knew the allegations and could defend effectively. The petition was dismissed without merit. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769864