Brakes India Private Limited Vs Assistant Commissioner (ST)
Date: January 2, 2024
Subject Matter
Lack of a reasonable opportunity for the petitioner is a crucial flaw in the proceedings
Summary
The case involves a writ petition against an order in relation to the assessment year 2018-2019 under the GST Act. The petitioner, a registered person under the GST regime, received a notice proposing to block Input Tax Credit (ITC) for purchases mad…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition is directed against the order dated 30.10.2023 in respect of the assessment year 2018 – 2019. The petitioner states that it is a registered person under the current GST regime. The respondent initially issued a notice dated 14.02.2023 proposing to block the petitioner’s Input Tax Credit (ITC) under Rule 86-A of the…