Tvl. T.S.R Trading Company vs. The Commissioner Of Commercial Taxes
Held
The High Court held that the existence of a supplier is a question of fact that cannot be decided in writ jurisdiction. It noted the petitioner failed to avail opportunities for personal hearing and filing replies.
Facts
The petitioner claimed Input Tax Credit (ITC) based on invoices from JB Traders. The authorities rejected the ITC, alleging JB Traders was non-existent and the invoices were fictitious. The petitioner argued that the denial violated natural justice and that any issues should be pursued with the supplier.
Key Issues
Whether the High Court can adjudicate disputed questions of fact regarding the existence of a supplier in writ proceedings. Whether the denial of ITC without proper opportunity violates principles of natural justice.
Sections Cited
Section 16, Section 39, Section 67
AI-generated summary — verify with the full judgment below
Before: and
This Writ Petition is filed challenging the impugned order dated 10.03.2023 for the period 20
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.