Certificate from Chartered Accountant is required to be considered by the department before while disallowing the claim of ITC
Last updated: 19 February 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Ingram Micro India (P.) Ltd. v. State Tax Officer [Writ Petition No. 594 of 2024 dated January 12, 2024] held that the Assessing Authority did not apply their mind before drawing conclusions and failed to consider the certificate issued by a Chartered Accountant and all documents submitted by the Assessee. Hence, the Impugned Order was remanded for reconsideration.
Citation :
Writ Petition No. 594 of 2024 dated January 12, 2024
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Bimal Jain
Published in GST
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