Tvl. Global Offset Printers Vs Assistant Commissioner (ST)
Date: June 1, 2025
Subject Matter
Input Tax Credit (ITC) can be denied if the supplier has collected tax but failed to remit it to the government
Summary
The Madras High Court ruled against Tvl. Global Offset Printers, stating that Input Tax Credit (ITC) can be denied if the supplier has collected tax but failed to remit it to the government. The court dismissed the writ petition challenging an assess…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court against the impugned assessment order dated 22.01.2025 passed for the assessment year 2017-18. It is preceded with an intimation tax liability in DRC 01A vide ARN:AD3309230594703, dated 22.09.2023 and DRC 01 Notice in GSTIN : 33BUQPM9110G1ZJ/2017-18 dated 29.09.2023. 2. The petitioner has als…