SCN Receipt 2 hour before hearing time: Madras HC quashes order directing ITC Reversal

Brakes India Private Limited Vs Assistant Commissioner (ST) (Madras High Court)

Introduction: In a significant legal development, the Madras High Court addressed an issue in the case of Brakes India Private Limited vs. Assistant Commissioner. The court scrutinized the validity of an order dated 30.10.2023, pertaining to the assessment year 2018-2019. The central concern was the adequacy of notice provided to the petitioner regarding the reversal of Input Tax Credit (ITC).

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