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Informative

GST S. 165 Relief: Jharkhand HC Orders Fresh Adjudication of ITC Claim; Union Concedes With Decision

Update / Judgement Date

23 Sept 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & CustomGST

The Jharkhand High Court directed fresh adjudication of an Input Tax Credit (ITC) claim under Section 165 of the CGST Act, after the tax authorities initially denied it. The Union conceded the correctness of the decision. The Court emphasized adherence to statutory procedures and principles of natural justice before denying ITC claims. Fresh adjudication ensures that taxpayers’ rights are protected, reinforcing procedural fairness and transparency in GST administration.