Case Law Details
APL Apollo Tubes Limited (Unit II) Vs State Tax Officer (Intelligence) (Madras High Court)
In a significant ruling, the Madras High Court recently delivered a judgment concerning APL Apollo Tubes Limited (Unit II) and the State Tax Officer (Intelligence). The court’s decision offers relief to APL Apollo Tubes by quashing a GST order over the absence of specific reasons for denying Input Tax Credit (ITC) and other issues.
The crux of the matter lies in the challenges raised against an order dated 01.03.2024, particularly concerning three key issues. APL Apollo Tubes, primarily engaged in the manufacture and supply of iron and steel tubes and pipes, contested the order following a show cause notice issued on 30.06.2023 and subsequent replies provided on 08.09.2023.
The first issue revolves around the issuance of credit notes by the supplier. The petitioner argued that arguments were previously presented and that the matter was remanded for reconsideration. Concerning the issue of freight, evidence was presented, including sample invoices and a reconciliation statement. Despite this, the impugned order purportedly claimed a lack of documentation from the petitioner’s side.
Regarding the denial of Input Tax Credit on certain items, the petitioner contested the absence of specific reasons for such denial under Section 17(5) of the GST enactments. The court observed a lack of justification for disallowing the credit beyond a mere assertion of ineligibility.
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