VATupdate

Input Tax Credit mismatch can be communicated by way of a show cause notice – Madras High Court

This is to apprise you about an important decision by Hon’ble Madras High Court (‘HC’) in the case of Mahendra Feeds and Foods, 2022 (5) TMI 1237. The HC was dealing with the question as to whether a Show Cause Notice (‘SCN’) can be the first intimation of Input Tax credit (‘ITC’) mis-match.

Source Gaba & Co

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