Malar International Vs Deputy State Tax Officer
Date: January 4, 2024
Subject Matter
Disputes related to the adequacy of evidence cannot be addressed in proceedings under Article 226 of the Constitution
Summary
The Madras High Court dismissed a writ petition filed by Malar International against the Deputy State Tax Officer regarding the denial of input tax credit (ITC) for the purchase made from a supplier. The court held that disputes related to the adequa…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails an order dated 12.09.2023 by which input tax credit was refused on the basis that the petitioner availed of such credit on the basis of supplies from a non-existent supplier. 2. The petitioner states that a show cause notice dated 03.02.2023 was received from the respondent calling upon the petitioner to show cause w…