Claim of ITC denied without Considering Reply: Delhi HC Directs Re Adjudication [Read Order]
The court observed that the Proper officer had to at least consider the reply on merits and then form an opinion on whether the explanation was sufficient or not
The Delhi High Court directed the proper officer to re adjudicate the denial of the Claim of Input Tax Credit ( ITC ). The proper officer failed to consider the reply of the assessee. The court observed that the Proper officer had to at least consider the reply on merits and then form an opinion…
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