Court Nullifies Pre-Show Cause Notice Demand for ITC Due to Procedural Impropriety Under GST Law.

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....Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward supplies as recorded in the Form GSTR 2A with the GSTR 3B returns - goods in transit as on 31st March (end of Financial year) - - SCN and demand notice quashed and set aside - HC....