Dhanalakshmi Steels Vs Assistant Commissioner (ST)
Date: January 1, 2025
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): MOHAMMED SHAFFIQ
Subject Matter
ITC cannot be denied without a reference to specific clause u/s 17(5)
Summary
In this case law, a writ petition was filed challenging an order dated 27.08.2024 that sought to disallow the petitioner’s claim for Input Tax Credit (ITC). The disallowance was based on invoking Section 17(5) of the GST Act, which outlines condition…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The present writ petition is filed challenging the impugned order dated 27.08.2024 whereby the petitioner’s claim of Input Tax Credit was sought to be disallowed on the premise that it is ineligible by invoking Section 17(5) of the GST Act. 2. It is submitted by the learned counsel for the petitioner that the impugned notice while proposing to i…