ITC demand confirmed without petitioner being heard: HC set aside the order

Sanjai Gandhi Vs Deputy Commercial Tax Officer (ST) (Madras High Court)

Sanjai Gandhi challenges an order dated 31.08.2023, contesting the confirmation of an Input Tax Credit (ITC) demand without being afforded a reasonable opportunity to be heard. The case involves discrepancies in GST returns related to water purifiers and R.O. systems supply and services.

Key Points

1. Sanjai Gandhi, engaged in the business of water purifier supply and services, received a notice in Form GST ASMT 10 on 13.12.2021, concerning discrepa

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