Malar International Vs Deputy State Tax Officer (Madras High Court)
In a recent judgment, the Madras High Court, in the case of Malar International vs Deputy State Tax Officer, dismissed a writ petition (WP No. 198 of 2024) filed by Malar International against the Deputy State Tax Officer. The court held that disputes related to the adequacy of evidence cannot be addressed in proceedings under Article 226 of the Constitution.
Facts:
Malar International (“the Petitioner”) was issued a Show Cause Notice dated February 3, 2023, by the Revenue Department (“the Respondent”) pertaining to the purchase made from M/s. Siba Auto Private Limited (“the Supplier”). The Petitioner filed a reply dated March 6, 2023, asserting that, the supply is genuine and submitted documents such as purchase invoice, bank statements, lorry receipts and e-way bills along with the reply. However, the claim of the Input Tax Credit (“ITC”) was rejected by the Petitioner vide Order dated September 12, 2023 (“the Impugned Order”) on the ground that, gate pass was not submitted and the Supplier could not be traced at the registered place of business.
Aggrieved by the Impugned Order, the Petitioner filed a writ petition before the Hon’ble Madras High Court.
Issue:
Whether Writ Petition is maintainable when the proceedings are dependent upon adequacy of evidence?
Held:
The Hon’ble Madras High Court in Writ Petition No. 198 of 2024 held as under:
