GST: Madras HC Directs Production of Documents to prove Goods Movement

Ravi Chitra Vs Assistant Commissioner (ST) (Madras High Court)

The Madras High Court recently delivered a significant ruling in the case of Ravi Chitra Vs Assistant Commissioner (ST) concerning GST liability. The case revolves around allegations of improper Input Tax Credit (ITC) claim and the subsequent demand raised by the tax authorities.  The petitioner, Ravi Chitra, received a show cause notice alleging wrongful ITC availing for the tax period 2019-20. Despite submitting original tax invoices, bank statements, ledger accounts, and relevant returns, the impugned order confirmi

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