Akal Trade Links Vs Assistant Commissioner (ST)
Date: June 4, 2026
Subject Matter
ITC Availment Tax Confirmation Set Aside, Remanded for Fresh Examination of Supply.
Summary
The writ petition challenging an order confirming a tax proposal for wrongful availment of Input Tax Credit (ITC) has been allowed . The High Court found that a deeper examination of the genuineness of the supply was warranted, especially since the s…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 28.04.2023 confirming the tax proposal in respect of wrongful availment of Input Tax Credit (ITC) is assailed in this writ petition. 2. Learned counsel for the petitioner submits that the tax demand pertains topurchases made by the petitioner from Eco-friendly Coco Products in Assessment Year 2018-2019. He submits that…