Madras HC denies ITC, citing lack of e-way bills & transport documents

Devi Traders Vs State Tax Officer (Inspection) 5 (Madras High Court) The Madras High Court recently dismissed a batch of writ petitions in Devi Traders Vs. State Tax Officer, upholding assessment orders that denied Input Tax Credit (ITC) claims. The petitioners, who had purchased goods from suppliers later found to be problematic, argued they were denied the opportunity to cross-examine the suppliers, violating principles of natural justice. They also contended that since assessment orders were passed against the suppliers, recovery of ITC from them would amount to double taxation. The court, ...