High Court of Madras
Tvl. Fathima Traders v. Deputy Commercial Tax Officer, Chennai
For assesseeRemanded
WP NOS. 22419, 22420, & 22422 OF 2023
The ruling in brief
Where ITC was denied solely because supplier’s GST registration was retrospectively cancelled though supplier was registered when supplies occurred and most transactions predated cancellation order, rejection of ITC on this sole ground without examining genuineness of supplies was unsustainable and matter required reconsideration with reasonable opportunity to petitioner
Provisions considered
Section 16, read with section 29, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 36 of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017