GST Case: Court Annuls Orders Due to Denial of Cross-Examination Rights; Case Remanded for Further Proceedings.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Input Tax Credit (ITC) - Wrong availing of input tax credits by the petitioner under the provisions of the respective GST Enactments - Proper officer of GST could not conduct the inspection since the premises of the assessee was under the custody of bank under the SARFAESI Act. - The High court set aside the impugned orders on the grounds of violation of natural justice, particularly the denial of cross-examination rights to the petitioner. - Matter restored back.....