Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 296 - MADRAS HIGH COURTBlocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain inputs - HELD THAT:- Except for holding that the tax payer had availed Input Tax Credit which is blocked credit under Section 17(5), no reasons are specified as to why such Input Tax Credit was denied. The impugned order is set aside in relation to these three issues and remanded for re-consideration. The first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of a copy of this order. Petition disposed off.
|