Case Law Details
Case Name : Dhanalakshmi Steels Vs Assistant Commissioner (st) (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Dhanalakshmi Steels Vs Assistant Commissioner (st) (Madras High Court)
Conclusion: Any denial of ITC should clearly refer the applicable clause under Section 17(5) to allow the taxpayer a reasonable opportunity to contest the claim. The absence of such specification was deemed a violation of natural justice principles hence, the authorities were instructed to provide assessee with a fair opportunity to respond and submit relevant documents before issuing a fresh order.
Held: Assessee challenged the impugned notice while proposing to invoke S
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