ITC cannot be denied without considering submission of the petitioner

TVL. Cleon Optobiz Pvt Ltd Vs Assistant Commissioner (ST) (Madras High Court)

A recent writ petition filed by Cleon Optobiz Pvt Ltd against the Assistant Commissioner (ST) challenges an order dated 19.09.2023 related to the financial year 2020-2021. The petitioner, a registered entity under GST laws, contests the reversal of Input Tax Credit (ITC) availed on purchases from M/s. Prince Sales Agency. The primary contention is that the reversal was based on the subsequent cancellation of M/s. Prince Sales Agency’s GST reg

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