Jharkhand HC Sets Aside GST ITC Denial Over GSTR-2A Mismatch for Unfair Hearing

Mukesh Kumar Singh Vs Commissioner Goods and Service Tax (Jharkhand High Court) Jharkhand High Court Quashes GST Orders on Procedural Grounds Ranchi: The Jharkhand High Court has set aside a tax demand and appellate order against a taxpayer, Mukesh Kumar Singh, citing significant procedural irregularities in the disallowance of Input Tax Credit (ITC). The court found that the tax authorities failed to follow due process, including providing an opportunity for hearing and issuing a reasoned order. The case stemmed from the financial year 2018-19, where the tax authorities demanded over Rs. 25....