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SECTION 16 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – INPUT TAX CREDIT – ELIGIBILITY AND CONDITIONS FOR TAKING CREDIT

Where entire communication including show cause notice alleging mismatch in GSTR 2A and GSTR 3B and consequential orders were uploaded on common portal under ‘view additional notices ‘ tab and assessee was not aware of same, since assessee had no occasion to view said column and impugned order was passed without affording an opportunity of hearing to assessee, same was to be set aside and matter was to be remanded – Tvl. Bright Power Projects India (P.) Ltd. v. Assistant Commissioner (State Tax) – [2024] 166 taxmann.com 145 (Madras)

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