Ingram Micro India Challenges GST Assessment Order: HC Quashes & Remands

Ingram Micro India Pvt Ltd Vs State Tax Officer (Madras High Court) Introduction: In a significant legal development, Ingram Micro India Pvt Ltd has challenged a GST assessment order for the financial year 2017-2018. The company, a registered entity under GST laws, contested the order dated 21.12.2023, alleging lack of proper evaluation and consideration by the assessing authority. Detailed Analysis: The petitioner, asserting its status as a registered person under GST laws, claimed Input Tax Credit (ITC) under Section 16 of the CGST Act. The dispute arose from a show cause notice regarding no...