Ravi Chitra Vs Assistant Commissioner (ST)
Date: July 9, 2024
Subject Matter
Taxpayer given opportunity to submit further documentation to substantiate the ITC claims
Summary
In this case, the petitioner challenged an order issued on August 30, 2023, asserting that they were deprived of a fair opportunity to contest a tax demand related to the tax period 2019-20. A show cause notice was issued on June 6, 2022, claiming th…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 30.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. In respect of the tax period 2019-20, the petitioner received a show cause notice dated 06.06.2022 alleging that the petitioner had wrongly availed of Input Tax Credit (ITC). Such show cause notice…