Tvl. Cleon Optobiz Pvt Ltd Vs Assistant Commissioner, State Tax
Date: January 18, 2024
Subject Matter
Before denying ITC under Section 16(2) of the CGST Act, revenue must consider documentary evidence submitted by the taxpayer
Summary
A registered person under GST laws filed a writ petition against an order reversing the Input Tax Credit (ITC) availed by the petitioner in respect of purchases made from M/s. Prince Sales Agency. The reversal was based on the ground that the said en…
This writ petition is directed against the order dated 19.09.2023 in respect of the financial year 2020-2021. The petitioner is a registered person under GST laws and the petitioner states that it regularly files requisite returns. After the receipt of a communication regarding the blocking of credit, the petitioner received both an intimation and the show cause notice from the respondents. Eventu…