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GST Authorities Must Provide Evidence Before Recovering Input Tax Credit
Case Law Details
- Case Name
- Eeya Metals And Alloys Vs Assistant Commissioner ST (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Eeya Metals And Alloys Vs Assistant Commissioner ST (Andhra Pradesh High Court)
The Andhra Pradesh High Court delivered its judgment in the writ petition filed by Eeya Metals and Alloys against the Assistant Commissioner (State Tax) and others. The petitioner, a registered dealer under the Goods and Services Tax (GST) regime, challenged the notice dated 14 August 2025 issued by the first respondent, demanding payment of ₹1,79,50,000. The amount was sought to be recovered on the grounds that the petitioner had claimed input tax credit (ITC) on purchases from respondents 3 to 5, who were alle...
