High Court of Madras1 July 2026

Clear Secured Service (P.) Ltd. v. Assistant Commissioner (ST)

For assesseeRemanded

WP NO. 23402 OF 2026

The ruling in brief

Where registered purchaser claimed ITC on supplies from identified supplier and produced bank statements, invoices, e-way bills, ledgers and GSTR-2A/2B in response to SCN issued under Section 73, reversal of ITC solely due to supplier's registration cancellation without considering produced documents or affording opportunity for additional evidence could not be sustained and order was set aside for fresh adjudication

Provisions considered

Section 73, read with sections 16, 74 and 75, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Delhi High Court29 Sept 2026

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Clear Secured Service (P.) Ltd. v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Clear Secured Service (P.) Ltd. v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis