Indirect Tax Digest | 10 November 2023

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HIGHLIGHTS

• Allahabad High Court  - Notice must be issued to the taxpayer where the Tax Authorities intend to take an adverse view.
• Jharkhand High Court - Transitional credit cannot be denied in the garb of undertaking assessment under the erstwhile Value Added Tax law.
• Allahabad High Court  - Genuineness of the transaction cannot be established without furnishing relevant documents.
• Andhra Pradesh High Court - An intimation under Rule 142(1A) of the CGST Rules (in Form GST DRC-01A) must be issued before issuing the show cause notice.
• Kerala High Court  - Input tax credit cannot be denied on the ground that the details of procurements are not appearing in Form GSTR-2A.

We hope you find it useful and an interesting read.