The Hon’ble Gauhati High Court in Krit Kunal Dhawan v. State of Assam and Ors. [WP(C)/5642/2021, dated October 29, 2021] held that in a case where assessee is accused of passing on fake Input Tax Credit (“ITC”) without actual moment of goods, a reasoned order must be passed by Joint Commissioner of State Tax, after acknowledging all the relevant material and contentions that the assessee may produce to satisfy the authorities.
Source: a2ztaxcorp.com
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