ARASPVPV Automobiles Private Limited Vs Assistant Commissioner (ST)
Date: September 24, 2024
Subject Matter
Denying ITC based solely on web reports without proper compliance of the prescribed procedures is unsustainable
Summary
In this case, a writ petition was filed challenging an order that rejected the Input Tax Credit (ITC) claims of the petitioner based on a mismatch reported in a web report. The mismatch indicated that the petitioner did not disclose purchases amounti…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This is the second round of litigation. The present writ petition is filed challenging the impugned order, whereby the claim of Input Tax Credit was rejected on the basis of the web report. As per the web report, it was found that the petitioner has not disclosed purchases to the tune of Rs.2,27,45,460/-. 2. It is submitted that the impugned ord…