GST DAILY – 235

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HC remanded matter as ITC was rejected without considering documents produced by assessee

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF TVL.SHARMI TRADERS V/s ASSISTANT COMMISSIONER, decided on 12-1-2024

 👉 Issue:-

✔️ Can Departmen reject ITC directly without considering documents produced by assessee?

👉 The Hon’ble High Court Judgement:-

✔️ Where petitioner was put on notice of alleged contravention of section 16(2)(b) of TNGST Act and wrong claim of ITC, documents relating to mode of transport and physical movement of goods i.e., invoices and E-way bills not examined by assessing officer, impugned order was to be quashed

Section 16(2)(b) of Central Goods and Services Tax Act, 2017