Jul 21
Madras HC: ITC Cannot Be Denied Solely Due to Supplier’s Cancellation of Registration The Madras High Court, in Clear Secured Service Private Limited v. Assistant Commissioner (ST), reiterated that while the burden of proving entitlement to Input Tax Credit (ITC) lies upon the registered person, the tax authorities are required to objectively examine the evidence produced by the taxpayer.... https://gstindiaguide.com/madras-hc-itc-denial-supplier-cancellation-clear-secured-service-private-limited/
#Banking Proof#Clear Secured Service Private Limited#DRC-07#E-Way Bill#Genuine Transactions#GST#GST Appeal#GST Assessment#GST Case Law#GST India#GST Judgments#GST Litigation#GST Show Cause Notice#GSTR-2A#GSTR-2B#Input Tax Credit#ITC#ITC Reversal#Judicial Updates#Madras High Court#Natural Justice#Section 73#Section 73 GST#Section 74#Section 74 GST#Supplier Registration#supplier registration cancellation#Tax Litigation
