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HomeGSTITC Can’t Be Availed On Tax paid Against Customs Pre-Notice Consultation: AAR

ITC Can’t Be Availed On Tax paid Against Customs Pre-Notice Consultation: AAR

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By Mariya Paliwala
ITC Can’t Be Availed On Tax paid Against Customs Pre-Notice Consultation: AAR

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The Gujarat Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) cannot be availed against the pre-notice consultation letter under Section 28(1) of the Customs Act, 1962 in terms of the time line prescribed in Section 16(4) of the CGST Act, 2017. The bench of Vishal Malani and Sushma has observed that…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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