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2024 (1) TMI 504 - MADRAS HIGH COURTInput tax credit - refusal on the basis that the petitioner availed of such credit on the basis of supplies from a non-existent supplier - HELD THAT:- From the documents on record, it appears that input tax credit was denied by appraising the documents on record with regard to the alleged purchase of goods by the petitioner from M/s.Siba Auto Private Limited. Therefore, the adjudication of this dispute hinges on the adequacy of evidence in support of the actual purchase and delivery of the goods to the petitioner. Such disputes cannot be conveniently addressed in proceedings under Article 226 of the Constitution of India. Petition dismissed.
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