Clear Secured Service Private Limited Vs Assistant Commissioner (ST)
Date: June 30, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
ITC Can’t Be Denied Solely Due to Supplier Later Being Declared Non-Existent
Summary
An assessment order issued under Section 74 of the GST Act has been set aside by the Court. The primary reason for setting aside was the procedural irregularity where the show cause notice was issued under Section 73, and the assessing officer failed…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order under Section 74 is the subject of challenge in this writ petition. 2. Show cause notice dated 26.02.2025 was received by the petitioner calling upon the petitioner to show cause as to why the Input Tax Credit (ITC) claimed by the petitioner for supplies received from Jay Steels should not be reversed. In response, the petiti…