The Hon’ble Madras High Court in BKT Spin Dish Pvt. Ltd. v. State Tax Officer [WP No.11949 of 2024 decided on 04.06.2024] remanded back the SCN for fresh consideration as it was uploaded only on GST Portal without other communication and order was passed without representation of the taxpayer.
It was held that order denying the ITC availed by the taxpayer was passed only on the ground that supplier is non-existent. The Court remanded back the matter for fresh consideration after according an opportunity of personal hearing to the taxpayer.
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