Telangana HC Allows Assessee to Pursue GST Appeal Over ITC Mismatch Dispute

Udeva Preci Steel Products Mft. Co. Vs Superintendent of Central Tax and Central Excise (Telangana High Court) The Telangana High Court heard a writ petition challenging the order-in-original dated 08.12.2023 and the summary order in Form GST DRC-07 dated 28.12.2023. The petitioner contended that the adjudication order was passed without considering its reply dated 19.08.2023 and without proper verification of records, allegedly violating principles of natural justice and the procedure prescribed under the   CGST Act 2017. The petitioner also challenged the rejection of its rectification app...