Order Set Aside for Reconsideration Over Overlapping ITC Disallowance

Tvl. Nimo Productions Vs Assistant Commissioner (ST) (FAC) (Madras High Court) The writ petition challenged an order dated 19.02.2025 passed pursuant to a Show Cause Notice dated 26.11.2024. The petitioner was issued reminders on 24.01.2025, 15.02.2025, and 15.03.2025 but did not file any reply, resulting in confirmation of the impugned order. Based on departmental information, records, and data, the order confirmed defects mentioned in the Show Cause Notice under two principal heads. First, excess claim of Input Tax Credit (ITC) was alleged due to non-reconciliation of information declared in...