Rejection of claim of input tax credit on cryptic finding is untenable

Ashish Trading Company Vs State of U.P. (Allahabad High Court) Allahabad High Court held that rejection of claim of input tax credit on cryptic findings cannot be sustained. Accordingly, matter remanded to first Appellate Authority to record specific finding. Facts- The petitioner’s firm is registered with the taxing authority under Goods & Services Tax Act, 2017. A show cause notice was issued to the petitioner on 09.12.2019 u/s. 74 of the CGST Act. The petitioner replied the show cause notice online. The Deputy Commissioner vide order dated 23.01.2020 rejected the reply submitted b...