HC quashes order as personal hearing was fixed within 2 hours of receipt of SCN on email and remanded matter
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF BRAKES INDIA PVT. LTD. V/s ASSISTANT COMMISSIONER (ST), decided on 03-01-2024
👉 Issue:-
✔️ Respondent issued show cause notice (SCN) proposing to block petitioner’s Input Tax Credit (ITC) under rule 86A of CGST Rules, 2017 in respect of purchases made from a particular supplier – SCN was served on petitioner by e-mail – SCN fixed personal hearing on same date at 2.00 pm, i.e. within two hours from time of receipt of e-mail – Petitioner vide impugned order had been directed to reverse ITC of a substantial value
👉 The Hon’ble High Court Judgement
✔️ Where assessee was not provided with reasonable opportunity to submit response to SCN, impugned order directing assessee to reverse ITC was to be set aside and matter was to be remanded back to Adjudicating Authority for re-consideration.
Stay Yourself Updated on GST
Share this content: