https://www.taxtmi.com/caselaws?id=770106 The HC ruled in favor of the transferor company regarding Input Tax Credit (ITC) claims on imports. The court set aside show-cause notices issued by tax authorities, finding that ITC restrictions under Rule 36(4) do not apply to import-related invoices. The HC mandated that the proper officer must grant a personal hearing, consider prior proceedings, and allow the company to explain discrepancies in tax returns. The case was remanded for fresh consideration with procedural fairness. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770106 The HC ruled in favor of the transferor company regarding Input Tax Credit (ITC) claims on imports. The court set aside show-cause notices issued by tax authorities, finding that ITC restrictions under Rule 36(4) do not apply to import-related invoices. The HC mandated that the proper officer must grant a personal hearing, consider prior proceedings, and allow the company to explain discrepancies in tax returns. The case was remanded for fresh consideration with procedural fairness. Case-Laws GST Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770106