GST ITC Dispute Remanded as Supplier Registration Was Valid During Transactions

Tvl. Sri Subramanian Industries Vs State Tax Officer (Madras High Court) In this case before the Madras High Court, the writ petition challenged an assessment order dated 25.05.2025 passed against the petitioner concerning denial of input tax credit (ITC). The tax authorities alleged that the petitioner had claimed ITC and exemption on supplies allegedly made to Government authorities through transactions involving non-existent suppliers. According to the department, the transactions amounted to bill trading without actual purchase or supply of goods. The petitioner contended that the transact...